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Version status: Amended
Version date: 22 November 2023 - onwards
Version 3 of 3

92. Residential zoned land tax

This format of the bill is taken from the text of stage 1 published on 19 October 2023 by Dáil Éireann

(1) Section 653B of the Principal Act is amended by the insertion of the following paragraph after paragraph (ii):

"(iia) the development of which would not conform with -

(I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or

(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000, on the date on which satisfaction of the criteria in this section is being assessed,".

(2) Section 653I of the Principal Act is amended -

(a) by the substitution of the following subsection for subsection (1):

"(1) A person, who is the owner of such lands, may make a submission in writing -

(a) before 1 January 2023, to a local authority on a draft map published in accordance with section 653C,