Taxes Consolidation Act 1997 section 653E

Draft map - determinations on exclusions and date

Section 653E requires a local authority to evaluate submissions from site owners seeking the exclusion of a site from the final residential zoned land tax map, or a change to the date on which the site first satisfied the relevant criteria, and to notify the owner of its determination.

• Where a site owner makes a submission under section 653D seeking exclusion of a site from the final map or a change to the relevant date, the local authority must evaluate the submission, make a determination, and notify the owner in writing by 1 April 2023.
• Before making its determination, the local authority may, within 21 days of the submission deadline, request further information from the site owner, Irish Water, the National Roads Authority, or other specified persons, who must respond within 21 days.
• A local authority may accept late submissions in respect of a draft map after 1 January 2023 where exceptional circumstances arise and the local authority consents.
• The notification to the owner must include the reasons for the determination and advise the owner of the right to appeal to An Coimisiún Pleanála within one month, specifying the grounds for appeal.