653AR One return in respect of jointly owned property

Summary

Where there are two or more chargeable persons in relation to the same property, only one vacant homes tax return should be filed by the person who is the designated chargeable person.

Details

(1) Where two or more persons are chargeable persons in respect of the same property, one return for the property should be filed by the designated chargeable person.

(2) When the designated chargeable person files a return for vacant homes tax, this return will:

• satisfy the obligations of all chargeable persons, and
• bind all the other chargeable person(s)

(3) Where:

• more than one return is delivered in relation to a residential property, and
• one of those returns is delivered by the designated chargeable person

Revenue will notify the person(s) who is not the designated chargeable person that a return has been delivered by the designated chargeable person.

(4) Revenue can designate a person as the designated chargeable person where:

• more than one return is delivered in relation to a residential property, and
• there is no designated chargeable person

Relevant Date: Finance Act 2024