Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

653AM Where no owner registered

Summary

This section outlines the actions that can be taken by the Revenue Commissioners where the owner of a site that is within the scope of this tax has not come forward to meets their obligations under this Part and where the tax and interest accrued on the site exceeds 110 per cent of the market value of the site.

Details

(1) This section applies where no person has registered as the owner of a site subject to residential zoned land tax, as required under subsection 653S, and unpaid residential zoned land tax and interest that is due has become a charge on the land under section 653Q(4).

(2) Where this section applies, the Revenue Commissioners may publish a notice in Iris Oifigiuil where unpaid residential zoned land tax and interest, which has become a charge on the land, exceeds 110 per cent of the market value of a site on a valuation date.

(3) The details to be included in the notice to be published under subsection (2) are:

  • (a) the issue of the notice is the first step in a process that may result in the relevant site becoming the property of the State,
  • (b) the address of the relevant site,
  • (c) the folio number(s) of the relevant site, if available
  • (d) the name of the local authority where the relevant site is located, and
  • (e) notification that the Minister for Public Expenditure and Reform may, after 6 months has passed from the date of the publication of the notice, apply to the High Court for an order that the relevant site is the property of the State.

(4) Where a notice in accordance with subsection (3) has been published, the Minster for Public Expenditure and Reform may make an application under subsection (5) to have the site become the property of the State.

(5) An application under this subsection is one made by the Minister for Public Expenditure and Reform to the High Court to have the site concerned become the property of the State.

(6) An application under subsection (4) is made ex parte. The High Court will give direction as regards the serving or publication of notice of the application to have a site become the property of the State. A final determination by the High Court will not be given until the Court’s direction in relation to the serving or publication of notice has been complied with and until such time as the Court considers reasonable has lapsed.

(7) The High Court may order that the relevant site is the property of the State from the date of the order provided it is shown to its satisfaction that -

  • the site is a relevant site,
  • no person has registered as an owner in respect of the site, and
  • unpaid residential zoned land tax and interest, which has become a charge on the site, exceeds 110 per cent of the market value of a site on a valuation date

(8) Subject to an appeal to the Court of Appeal, an order under subsection (7) is conclusive evidence, binding on all persons, that the relevant site is property of the State from the date the order is made. This applies, irrespective of whether a person had notice of an application to have a site become property of the State, or otherwise.

(9) A site that is subject to a High Court order under subsection (7), vests in the Minster for Public Expenditure and Reform.

(10) Following the order, the site concerned is registered land under the Registration of Title Act 1964 and the Minster for Public Expenditure and Reform is the registered owner.

Relevant Date: Finance Act 2021