Taxes Consolidation Act 1997 section 653N

Receipt of information by Revenue Commissioners

Section 653N requires the Revenue Commissioners to notify a local authority where land that meets the relevant criteria for the residential zoned land tax has not been included on the local authority's most recently published map.

• Revenue must monitor whether qualifying land has been omitted from local authority maps published under the residential zoned land tax provisions.
• Where such land comes to Revenue's attention, it must notify the relevant local authority of the omission.
• The local authority must take the information received from Revenue into account when preparing the next revision of its final map.
• The obligation applies to land within the local authority's functional area that Revenue considers satisfies the relevant criteria for zoned serviced residential development land.