Taxes Consolidation Act 1997 section 653G

Supplemental map - submissions

Section 653G sets out the rules for making submissions to a local authority regarding a supplemental map published under the residential zoned land tax provisions.

• A person may make a written submission to the local authority by 1 June 2023, requesting either the exclusion of a site from the final map or a change to the date the site first met the relevant criteria.
• The local authority must publish all submissions received (excluding personal data) on its website by 11 June 2023.
• Where the submission is made by the site owner, it must be accompanied by an Ordnance Survey Ireland map at a scale that allows the site to be accurately identified.
• The local authority may request proof of ownership from a landowner making a submission, and the landowner should have such evidence available.