Residential Zoned Land Tax appeals in Tipperary

An Bord Pleanála has received 18 appeals over the new Residential Zoned Land Tax in Tipperary.

Tipperary Co Council's Planning section is currently preparing to send background documentation, which informed the land tax determinations, to An Bord Pleanála. The planning appeals board must make a decision not later than 16 weeks from date of receipt of the appeal.

In addition, a further review and assessment has been undertaken to identify any additional sites that come into scope for the tax, with these sites included on a Supplemental Map, which was published on May 1. The closing date for submissions on this map was June 1.

A formal determination/decision by the council will be required on submissions received by landowners requesting a site to be excluded, or which challenges the in-scope date of a site. A notification of such determinations must be notified to the landowner by August 1.

The landowner has a right to appeal the local authority’s determination to An Bord Pleanála by September 1. A Final Map will be published on December 1.