653AA Appointment of an expert

Summary

This section grants Revenue certain powers in relation to the appointment of experts in the operation of residential zoned land tax.

Details

(1) The Revenue Commissioners may appoint experts to assist in ascertaining certain matters in relation to any amount of tax or exemption, deferral or abatement of tax included in a return required under this Part. The matters which an expert may assist in ascertaining are:-

• (a) the market value of a relevant site,
• (b) whether a building is a residential property,
• (c) whether the grounds and buildings adjoining a residential property are appropriate to residential use,
• (d) whether works have permanently ceased on a relevant site,
• (e) the total area of a relevant site and the area of such a site which is being developed for residential purposes,
• (f) the proportion of a site which has been completed on the last day of planning permission relating to the site and
• (g) the total gross floor space of buildings in a development for which planning permission has been granted, and the total gross floor space of dwellings within such a development.

(2) The Revenue Commissioners may, in writing, authorise its officers to exercise powers (2) conferred under this section.

(3) An ‘authorised officer’ is a Revenue officer so authorised by virtue of subsection (2)

(4) This subsection confirms that, subject to the notification procedure in subsection (5), any obligation as to secrecy, or restriction on the disclosure of information under the Tax Acts or any other statute, is not to apply so as to preclude the disclosure by the authorised officer to the expert any information in the liable person’s return which is necessary for the expert to form an opinion..

(5) Prior to disclosing information under subsection (4), the authorised officer must give the liable person written notice of their intention to disclose information to the expert, the information they intend to disclose to the expert and the identity of the expert.

(6) The liable person has 30 days to object to the disclosure of information to an expert under subsection (5), on the basis it would prejudice their trade or business. Where this is demonstrated, the authorised officer will not disclose the information to the expert.

(7) Where, after the period allowed for in subsection (6) has elapsed, the authorised officer is not satisfied that the disclosure would prejudice the liable person’s trade or business, they may disclose the information to the expert, a further 30 days after giving notice of their intention to the liable person to disclose the information.

(8) Where a liable person is dissatisfied with an authorised officer’s decision under subsection (7), they may appeal the decision to the Tax Appeal Commissioners within 30 daysof the date of the decision.

(9) This subsection adapts section 911 (Valuation of assets) for the purposes of residential zoned land tax by introducing the following modifications -

• (a) a reference to an authorised person shall include references to an expert or an authorised officer.
• (b) a reference to ascertaining the value of an asset shall include references to ascertaining the matters outlined in subsection (1), and
• (c) a reference to reporting the value of an asset shall include references to reporting the matters specified in subsection (1)

Relevant Date: Finance Act 2021