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Version status: Amended
Version date: 2 December 2021 - onwards
Version 3 of 3

80. Residential zoned land tax

This format of the bill is taken from the text of stage 1 published on 21 October 2021 by Dáil Éireann

(1) The Principal Act is amended -

(a) by the insertion of the following Part after Part 22:

"Part 22A Residential zoned land tax

Chapter 1 Interpretation

653A. Interpretation

(1) In this Part -

'Act of 1990' means the Building Control Act 1990;

'Act of 2000' means the Planning and Development Act 2000;

'building' has the same meaning as it has in the Act of 1990;

'certificate of compliance on completion' means a certificate of compliance provided for under section 6(2)(a)(i) of the Act of 1990 relating to the completion of a building;

'commencement notice' means a notice referred to in section 6(2)(k) of the Act of 1990;

'designated liable person' shall be construed in accordance with section 653V;

'development' has the same meaning as it has in Chapter 1 of Part 22;

'draft map' has the meaning assigned to it by section 653C(1);

'final map' has the meaning assigned to it by section 653K;

'gross floor space', in relation to a building, means the area ascertained by the internal measurement of the floor space on each floor of the building, including internal walls and partitions;

'land which satisfies the relevant criteria' shall be construed in accordance with section 653B;

'liability date', in respect of a year, means 1 February in that year;