Taxes Consolidation Act 1997 section 653O

Relevant site

Section 653O defines a "relevant site" for the purposes of residential zoned land tax (RZLT) and excludes residential property from the scope of the tax.

• A relevant site is a non-residential site included on the most recently published revised local authority map; residential property (including gardens up to 0.4047 hectares) is excluded from the charge to RZLT.
• Where a garden or yard exceeds 0.4047 hectares, the property is still excluded from RZLT but the owner must register for RZLT if the property appears on a revised map.
• Where planning permission is granted for part of a relevant site, that part becomes a separate "new relevant site" sharing the same liability and valuation dates as the original site, with market value and any RZLT charged apportioned on a just and reasonable basis.
• Where tax has been deferred and development is fully completed within the planning permission period, the site ceases to be a relevant site on lodging of the certificate of compliance on completion.