Finance Act 2025
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Residential zoned land tax | ||
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103. Part 22A of the Principal Act is amended— | ||
(a) in sections 653E, 653I, 653J, 653L, 653AE, 653AF, 653AFA and 653AFB, by the substitution of “An Coimisiún Pleanála” for “An Bord Pleanála” in each place where it occurs, | ||
(b) in section 653A— | ||
(i) in subsection (1)— | ||
(I) by the insertion of the following definition: | ||
“ ‘Act of 2024’ means the Planning and Development Act 2024 ;”, | ||
(II) by the substitution of the following definition for the definition of “local authority consent”: | ||
“ ‘local authority consent’ means— | ||
(a) a notice— | ||
(i) sent in accordance with the procedure outlined in article 84(1) of the Planning and Development Regulations 2001 ( S.I. No. 600 of 2001 ) in respect of local authority own development, as prescribed under section 179 of the Act of 2000 and article 80(1) of those Regulations, | ||
(ii) sent in accordance with the procedure outlined in article 81A of the Planning and Development Regulations 2001 in respect of housing development (within the meaning of section 179A of the Act of 2000), | ||
(iii) published in accordance with section 159(6)(a)(iii) of the Act of 2024 in respect of local authority development of a class prescribed in regulations made under section 153(1) of the Act of 2024, or | ||
(iv) published in accordance with regulations made under subsection (2) of section 161 of the Act of 2024 in respect of local authority housing development (within the meaning of that section), | ||
to indicate that, as the case may be, the local authority will carry out the proposed development or carry out the proposed development subject to variations or modifications, | ||
(b) where paragraph (d) or (e) of section 179(6) of the Act of 2000 applies, an approval granted by An Bord Pleanála in accordance with section 175 or 177AE, as the case may be, of that Act, or | ||
(c) a permission granted by An Coimisiún Pleanála in accordance with Chapter 4 of Part 4 of the Act of 2024 for Chapter 4 Local Authority Development (within the meaning of that Part of that Act);”, | ||
(III) by the substitution of the following definition for the definition of “permission regulations”: | ||
“ ‘permission regulations’ means regulations made under— | ||
(a) section 33, 37I, 43, 172(2), 174, 177N or 177AD of the Act of 2000, or | ||
(b) section 183, 225 or 238 of the Act of 2024;”, | ||
(IV) by the substitution of the following definition for the definition of “planning permission”: | ||
“ ‘planning permission’ means a permission granted under— | ||
(a) section 34, 37, 37G, 170 or 177K of the Act of 2000, or | ||
(b) section 98, 109, 123, 124, 131 or 594 of the Act of 2024;”, | ||
(V) by the substitution of the following definition for the definition of “planning permission period”: | ||
“ ‘planning permission period’ means— | ||
(a) in relation to a grant of planning permission under the Act of 2000, the appropriate period (within the meaning of section 40 of that Act), including that period as extended in accordance with section 42 of that Act (or that section as modified in accordance with section 42B of that Act), and | ||
(b) in relation to a grant of planning permission under the Act of 2024, the period specified in subsection (1) of section 177 of that Act or in accordance with subsection (3) of that section, as the case may be, including that period as extended in accordance with section 142 or 143 of that Act;”, | ||
and | ||
(VI) by the substitution of the following definition for the definition of “vacant or idle land”: | ||
“ ‘vacant or idle land’ means land which, having regard only to development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024) which is not unauthorised development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024), is not required for, or integral to, the operation of a trade or profession being carried out on, or adjacent to, the land;”, | ||
and | ||
(ii) by the insertion of the following subsection after subsection (2): | ||
“(3) In this Part, a reference to ‘An Coimisiún Pleanála’ shall be construed as including a reference to ‘An Bord Pleanála’.”, | ||
(c) in section 653B— | ||
(i) in paragraph (a), by the substitution of “a development plan, in accordance with section 10(2)(a) of the Act of 2000 or section 43(6) of the Act of 2024” for “a development plan, in accordance with section 10(2)(a) of the Act of 2000”, | ||
(ii) in paragraph (i), by the substitution of “within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024” for “within the meaning of the Act of 2000” in each place where it occurs, and | ||
(iii) in paragraph (iia)— | ||
(I) in subparagraph (I)— | ||
(A) by the substitution of “zoned in a development plan under the Act of 2000” for “zoned in a development plan”, and | ||
(B) by the substitution of “Act of 2000,” for “Act of 2000, or”, | ||
(II) in subparagraph (II), by the substitution of “Act of 2000, or” for “Act of 2000,”, and | ||
(III) by the insertion of the following subparagraph after subparagraph (II): | ||
“(III) in a case in which the land is zoned in a development plan under the Act of 2024, the order of priority or phasing (where such order of priority or phasing is based on the timing of the provision of any public infrastructure and facilities, as referred to in paragraph (b)), if any, for development indicated in the development plan or an urban area plan, priority area plan or coordinated area plan (in each case within the meaning of the Act of 2024) for an area within which the land is situated.”, | ||
(d) in section 653C(4), by the substitution of the following paragraph for paragraph (f): | ||
“(f) where land is included in a development plan in accordance with section 10(2)(a) of the Act of 2000 or section 43(6) of the Act of 2024, or a local area plan in accordance with section 19(2)(a) of the Act of 2000, zoned— | ||
(i) solely or primarily for residential use, or | ||
(ii) for a mixture of uses, including residential use, | ||
a statement that a person may, in respect of land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land.”, | ||
(e) in section 653I— | ||
(i) in subsection (1)— | ||
(I) in paragraph (c), by the substitution of “section 653M(1),” for “section 653M(1), or”, | ||
(II) in paragraph (d), by the substitution of “section 653M(1), or” for “section 653M(1),”, and | ||
(III) by the insertion of the following paragraph after paragraph (d): | ||
“(e) during the period beginning on 1 February 2026 and ending on 1 April 2026, to a local authority on a revised map for the year 2026 published in accordance with section 653M(1),”, | ||
(ii) in subsection (3), by the substitution of “Subsection (3A) of section 13 of the Act of 2000 or, on and from the commencement of subsection (10) of section 58 of the Act of 2024, that subsection,” for “Subsection (3A) of section 13 of the Act of 2000”, | ||
(iii) in subsection (3A)— | ||
(I) by the substitution of the following paragraph for paragraph (a): | ||
“(a) The local authority concerned shall acknowledge, in writing, receipt of a submission to the person who made the submission— | ||
(i) in a case in which the submission is made under subsection (1)(d), not later than 30 April 2025, and | ||
(ii) in a case in which the submission is made under subsection(1)(e), not later than 30 April 2026.”, | ||
and | ||
(II) in paragraph (b)(ii)(I), by the substitution of “section 7 of the Act of 2000 or section 382 of the Act of 2024” for “section 7 of the Act of 2000”, | ||
and | ||
(iv) in subsection (4)— | ||
(I) in paragraph (b), by the substitution of “section 13 of the Act of 2000 or section 58 of the Act of 2024” for “section 13 of the Act of 2000”, and | ||
(II) by the substitution of the following paragraph for paragraph (c): | ||
“(c) notify the owner concerned of its decision to— | ||
(i) reject the request for a change to the zoning of lands, or | ||
(ii) propose to make a variation to a development plan under section 13 of the Act of 2000 or section 58 of the Act of 2024, | ||
as follows: | ||
(I) in a case in which a submission is made under subsection (1)(c), not later than July 2024; | ||
(II) in a case in which a submission is made under subsection (1)(d), not later than 30 June 2025; | ||
(III) in a case in which a submission is made under subsection (1)(e), not later than 30 June 2026.”, | ||
(f) in section 653IA— | ||
(i) in subsection (1)(a), by the substitution of “under paragraph (d) or (e) of subsection (1)” for “under subsection (1)(d)”, | ||
(ii) by the substitution of the following subsection for subsection (2): | ||
“(2) Where subsection (1) applies to a relevant site, notwithstanding section 653Q, on the making of a claim by a liable person under this Part in relation to the relevant site, residential zoned land tax shall not be charged and levied in respect of that site— | ||
(a) in a case in which the submission concerned is made under paragraph (d) of section 653I(1), on 1 February 2025, and | ||
(b) in a case in which the submission concerned is made under paragraph (e) of section 653I(1), on 1 February 2026.”, | ||
(iii) in subsection (3)(a), by the substitution of “under paragraph (d) or (e) of subsection (1)” for “under subsection (1)(d)”, and | ||
(iv) by the substitution of the following subsection for subsection (5): | ||
“(5) Where subsection (3) applies to a relevant site, notwithstanding section 653Q, on the making of a claim by a liable person under this Part in relation to the relevant site, residential zoned land tax shall not be charged and levied in respect of the eligible part of the relevant site— | ||
(a) in a case in which the submission concerned is made under paragraph (d) of section 653I(1), on 1 February 2025, and | ||
(b) in a case in which the submission concerned is made under paragraph (e) of section 653I(1), on 1 February 2026.”, | ||
(g) in section 653K— | ||
(i) in paragraph (d)— | ||
(I) in subparagraph (i), by the substitution of “under section 11 of the Act of 2000 or section 42 of the Act of 2024” for “under section 11 of the Act of 2000”, and | ||
(II) in subparagraph (ii), by the substitution of “under section 13 of the Act of 2000 or section 58 of the Act of 2024” for “under section 13 of the Act of 2000”, | ||
(ii) in paragraph (e)— | ||
(I) in subparagraph (i), by the substitution of “pursuant to section 34(12C) of the Act of 2000 or Chapter 3 of Part 4 of the Act of 2024” for “pursuant to section 34(12C) of the Act of 2000”, and | ||
(II) by the substitution of the following subparagraph for subparagraph (ii): | ||
“(ii) for substitute consent, in accordance with section 177E of the Act of 2000, or retrospective consent, in accordance with Chapter 4 of Part 4 of the Act of 2024,”, | ||
and | ||
(iii) in paragraph (f), by the substitution of “within the meaning of the Act of 2024” for “within the meaning of the Act of 2000”, | ||
(h) in section 653AE, by the substitution of “section 13 of the Act of 2000 or section 58 of the Act of 2024” for “section 13 of the Act of 2000” in each place where it occurs, | ||
(i) in section 653AF— | ||
(i) by the insertion of the following subsection after subsection (2): | ||
“(2A) Where this section applies, on the making of a claim by a liable person, any residential zoned land tax that arises in respect of a liability date between— | ||
(a) the date on which the planning permission referred to in subsection (2) is granted, and | ||
(b) the date on which the relevant appeal or relevant petition, as the case may be, is determined, | ||
shall not be due and payable.”, | ||
and | ||
(ii) by the deletion of subsections (3), (4) and (5), | ||
(j) in section 653AFA(1)— | ||
(i) in paragraph (a), by the substitution of “pursuant to section 34(12C) of the Act of 2000 or Chapter 3 of Part 4 of the Act of 2024” for “pursuant to section 34(12C) of the Act of 2000”, | ||
(ii) by the substitution of the following paragraph for paragraph (b): | ||
“(b) an application for substitute consent, in accordance with section 177E of the Act of 2000, or retrospective consent, in accordance with Chapter 4 of Part 4 of the Act of 2024,”, | ||
and | ||
(iii) by the substitution of “(within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024)” for “(within the meaning of the Act of 2000)”, | ||
(k) in section 653AFB— | ||
(i) in subsection (2), by the substitution of “(within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024)” for “(within the meaning of the Act of 2000)”, and | ||
(ii) in subsection (11)— | ||
(I) in paragraph (a), by the substitution of “pursuant to section 34(12C) of the Act of 2000 or Chapter 3 of Part 4 of the Act of 2024” for “pursuant to section 34(12C) of the Act of 2000”, and | ||
(II) by the substitution of the following paragraph for paragraph (b): | ||
“(b) an application for substitute consent, in accordance with section 177E of the Act of 2000, or retrospective consent, in accordance with Chapter 4 of Part 4 of the Act of 2024,”, | ||
(l) in section 653AG— | ||
(i) in subsection (1)(a), by the substitution of “in accordance with section 10(2)(a) of the Act of 2000 or section 43(6) of the Act of 2024,” for “in accordance with section 10(2)(a) of the Act of 2000,”, and | ||
(ii) by the substitution of the following subsection for subsection (7): | ||
“(7) (a) An owner of a relevant site to which this section applies shall make a declaration to the Revenue Commissioners, in such form and containing such information as they may prescribe, that this section applies to the relevant site— | ||
(i) in a case in which a commencement notice is lodged subsequent to the site becoming a relevant site, within 30 days of the date on which the commencement notice, or the first such notice, as the case may be, referred to in subsection (2) is lodged, or | ||
(ii) in all other cases, within 30 days of the site becoming a relevant site. | ||
(b) The owner of a relevant site to which this section applies shall maintain and have available such records as may reasonably be required for the purposes of determining whether the requirements of this section are met.”, | ||
(m) in section 653AGA— | ||
(i) in subsection (3)— | ||
(I) by the substitution of “Subject to subsections (3A), (4), (5) and (6),” for “Subject to subsections (4), (5) and (6),”, | ||
(II) in paragraph (b), by the substitution of “part thereof.” for “part thereof,”, and | ||
(III) by the deletion of “and residential zoned land tax so deferred shall be referred to in this section as ‘pre-development deferred residential zoned land tax’.”, | ||
(ii) by the insertion of the following subsections after subsection (3): | ||
“(3A) Where pre-development deferred residential zoned land tax would, but for this subsection, become due and payable in accordance with subsection (3)(a) on a date which occurs prior to the return date relating to the liability date referred to in subsection (3), such pre development deferred residential zoned land tax shall be due and payable on or before the return date. | ||
(3B) Residential zoned land tax deferred in accordance with subsection (3) or (3A) shall be referred to in this section as ‘pre-development deferred residential zoned land tax’.”, | ||
(iii) in paragraph (d) of subsection (4), by the substitution of “in accordance with subsection (3), (3A) or (6)” for “in accordance with subsection (3) or (6)”, | ||
(iv) in subsection (6)— | ||
(I) in paragraph (a), by the substitution of “in accordance with subsection (3) or (3A)” for “in accordance with subsection (3)”, and | ||
(II) in paragraph (b), by the substitution of “subsections (3) and (3A) shall continue to apply” for “subsection (3) shall continue to apply”, | ||
(v) in subsection (7), by the substitution of “in accordance with subsection (3), (3A) or (6)” for “in accordance with subsection (3) or (6)”, and | ||
(vi) in subsection (8), by the substitution of “notwithstanding subsections (3) and (3A)” for “notwithstanding subsection (3)”, | ||
(n) in section 653AH(3)(a), by the substitution of “within the meaning of the Act of 2024” for “within the meaning of the Act of 2000”, and | ||
(o) in section 653AI— | ||
(i) in subsection (5), by the substitution of “Notwithstanding sections 653Q and 653Z, and subject to subsections (5A), (6) and (7),” for “Notwithstanding section 653Q, and subject to subsections (6) and (7),”, | ||
(ii) by the insertion of the following subsection after subsection (5): | ||
“(5A) Subject to subsection (6), where the return date in respect of a liability date referred to in subsection (5) occurs after the earlier of the dates specified in paragraphs (a) and (b) of subsection (5), residential zoned land tax arising in respect of that liability date shall be payable on or before the return date in the year in respect of which the tax is charged.”, | ||
(iii) in subsection (7), by the substitution of “section 653T” for “section 653U”, | ||
(iv) by the substitution of the following subsection for subsection (10): | ||
“(10) Where, on the date of death of a deceased person, section 653AF applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death, the personal representatives may, during the administration period, make a claim under section 653AF(2A) that the deceased person would have been entitled to make.”, | ||
(v) in subsection (12)— | ||
(I) by the substitution of “653AF(2A)” for “653AF(4) and (5)”, and | ||
(II) by the substitution of “section 653AF(2A)” for “653AF(4) or (5)”, | ||
and | ||
(vi) in subsection (13) by the deletion of “653AF(4)(a)”. |