Taxes Consolidation Act, 1997 (Number 39 of 1997)
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653AY. Date for payment of vacant homes tax
Vacant homes tax for a chargeable period shall be due and payable on or before 1 January in the year immediately following the end of the chargeable period.
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Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.