Taxes Consolidation Act 1997 section 653L

Effect of appeal or judicial review

Section 653L provides that where an appeal or judicial review relating to the inclusion of land on a residential zoned land tax map has not been determined shortly before the final map is due to be published, the land in question must nevertheless be included on that final map.

• Where an appeal to An Coimisiún Pleanála, or a judicial review of a local authority determination or of a decision of An Coimisiún Pleanála, has not been resolved 30 days before the final map is due to be published, the land concerned must be included on the final map.
• The types of determination that may be subject to judicial review are those made by a local authority in relation to a draft map or a supplemental map, and decisions made by An Coimisiún Pleanála on appeal.
• Inclusion on the final map means the land is subject to residential zoned land tax (RZLT), even though the appeal or judicial review remains outstanding.
• A landowner whose land is included on the map in these circumstances may apply to defer the RZLT liability arising during the course of the appeal or judicial review proceedings.