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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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653AFA. Deferral of tax during application to retain unauthorised development or for substitute consent

(1) This section applies where a person makes -

(a) an application pursuant to section 34(12C) of the Act of 2000, or

(b) an application in accordance with section 177E of the Act of 2000, in respect of land which would not satisfy the relevant criteria at the time of the making of that application, by virtue of its exclusion under section 653B(i) or (ii), but for its status as unauthorised development (within the meaning of the Act of 2000).

(2) Where this section applies and -

(a) the application referred to in paragraph (a) of subsection (1) is subsequently determined by the local authority concerned such tha permission to retain the unauthorised development is granted, or

(b) the application referred to in paragraph (b) of subsection (1) is subsequently determined by An Bord Pleanála such that substitute consent is granted, the land shall be treated for the purposes of this Part as not being a relevant site from the date of the making of the application referred to in paragraph (a

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