Revenue Note for Guidance
This Chapter contains provisions on the requirement for the owner of a relevant site to register for residential zoned land tax and deliver a return. In addition it applies certain provisions contained in Chapter 5, Part 41A including the making and amending of assessments and the right of a Revenue officer to make enquiries, to the tax.
This section places on obligation on owners to register a relevant site.
(1) An owner of a site will register with the Revenue Commissioners, providing such particulars relating to the person and the site as the Revenue Commissioners prescribe, where -
(2) The Revenue Commissioners will establish and maintain a register of sites from the information provided to them by owners of sites specified in subsection (1).
(3) The Revenue Commissioners may assign a unique identification number to each site on the register.
(4) Where a unique identification number is assigned to a site, this number will be notified to the owner by the Revenue Commissioners.
Relevant Date: Finance Act 2021