Revenue Note for Guidance

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Revenue Note for Guidance

Chapter 3

Obligations on chargeable persons

Summary

This Chapter contains provisions concerning the obligations on chargeable persons to prepare and deliver a return in respect of vacant homes tax, retain relevant records and provide records if requested to do so by Revenue. The Chapter also sets out the circumstances in which Revenue will deem a property to be vacant for the purposes of the tax where a taxable person has not complied with their obligations to provide supporting documentation. Finally, this chapter sets out the date for payment of the tax.

653AQ Obligation on a chargeable person to prepare and deliver a return

Summary

This section provides for an obligation on chargeable persons to prepare and deliver a return in respect of vacant homes tax.

Details

(1) Every chargeable person is responsible for preparing and delivering a return, in the form prescribed by Revenue, in respect of a residential property for a chargeable period where:

  • a charge to vacant home arises under section 653AO, or
  • Revenue has requested a return in respect of a residential property in a notice sent to the chargeable person.

(2) Revenue may prescribe the following information to be included in a return:

  • the address of the residential property, including the Eircode
  • the unique identification number assigned to the residential property under section 27 of the Finance (Local Property Tax) Act 2012. This is the Property ID number for the purpose of local property tax. Section 27 of the Finance (Local Property Tax) Act 2012 provides for the establishment and maintenance of a register of residential properties and liable persons, and for a unique identification number to be assigned by the Revenue Commissioners to each residential property in the register
  • the name of the local authority of the area in which the residential property is located
  • a declaration as to whether or not the residential property was in use as a dwelling for less than 30 days a chargeable period
  • if the residential property was in use as a dwelling for less than 30 days in the chargeable period, an explanation as to why this was the case
  • relevant details in respect of any claim for an exemption under section 653BC.
  • the following details in respect of each chargeable person –
    • the name of the chargeable person
    • the personal public service number of the chargeable person or the tax reference number in the case of a company and
    • the address of the chargeable person including the Eircode,
  • a method for payment of any vacant homes tax liability,
  • any other information indicated in the return that may be required to determine the liability of a person to vacant homes tax.

(3) The information collected under subsection (2)(e) (why the property was in use as a dwelling for less than 30 days) is collected for the sole purpose of compiling statistical information on residential properties not in use as a dwelling. The information will not be used for any other purpose.

Relevant Date: Finance Act 2024