Taxes Consolidation Act 1997 section 653J

Appeal

Section 653J sets out the process by which a landowner who is dissatisfied with a local authority determination on their submission in respect of a draft or supplemental residential zoned land tax map may appeal that determination to An Coimisiún Pleanála.

• An appeal against a determination on a draft map must be made in writing to An Coimisiún Pleanála by 1 May 2023; an appeal against a determination on a supplemental map must be made by 1 September 2023.
• An Coimisiún Pleanála must consider the local authority determination and the grounds of appeal, and may request further information from the landowner, the local authority, Irish Water, the National Roads Authority or other specified bodies within 21 days of receiving the appeal.
• A decision on a draft map appeal must be made within 16 weeks of the notice of appeal; a decision on a supplemental map appeal must be made within 8 weeks.
• An Coimisiún Pleanála may confirm the determination, set it aside and allow the appeal, or partially confirm and partially set aside the determination.