Taxes Consolidation Act 1997 section 653F

Supplemental map - preparation

Section 653F requires local authorities to prepare a supplemental map identifying additional sites that satisfy the relevant criteria for the residential zoned land tax, and to publish that map together with a public notice by specified deadlines.

• Local authorities must evaluate submissions seeking to add sites to the final map and must also identify other sites not on the original draft map that satisfy the relevant criteria.
• The supplemental map must indicate the lands considered to satisfy the relevant criteria, the date on which those lands first met the criteria (where after 1 January 2022), and the total area of such land in hectares.
• The supplemental map must be published on the local authority's website and made available for inspection at its offices by 1 May 2023, accompanied by a newspaper notice setting out prescribed information.
• Written submissions on the supplemental map regarding exclusion of sites or the relevant date must be made by 1 June 2023, and such submissions (excluding personal data) must be published on the local authority's website by 11 June 2023.