Revenue Note for Guidance

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Revenue Note for Guidance

653AS Designated chargeable person

Summary

This section sets out the rules for determining who will be the designated liable person where there is more than one chargeable person in respect of a property.

Details

(1) A “specified class of person” is a class of person identified in the Table that is situated at the end of this section

(2) This section determines who will be the designated chargeable person for the purposes of vacant homes tax.

(3) Subject to subsections (4) and (5) the designated chargeable person will be:

  • if only one class of persons identified on the table is relevant, the person who falls into that class or,
  • if a number of classes of persons are relevant, the designated chargeable person will be the person who falls into the first, as they appear on the table, class of person.

(4) Notwithstanding subsection (3), if Revenue exercise their power under subsection (5), the designated chargeable person will be the person specified by Revenue.

(5) Revenue can specify, in writing, who will be the designated charge person where a property is jointly owned if either:

  • Revenue is of the opinion that it would be more appropriate for the person specified by them to be the designated chargeable person rather than the person who would be the designated chargeable person by operation of subsection (3), or
  • the operation of subsection (3) does not result in any person being identified as the designated chargeable person.

(6) Where Revenue designates a person as the designated chargeable person in respect of a residential property, they will notify all the chargeable persons of this specification.

(7) A chargeable person who is aggrieved by the specification by Revenue of a designated chargeable person may appeal the designation to the Tax Appeals Commission. An appeal must be lodged within a period of 30 days from the date of the notification under subsection (6).

Table 1

Classes of person

  1. The person who is nominated by the joint election of all the chargeable persons of a residential property. Revenue must be notified of the name, address and PPS number of this person.
  2. The person who provided the information required to be provided to the relevant local authority by section 6 of the Local Government (Household Charge) Act 2011.
  3. The person who provided a declaration to the relevant local authority and paid the Non Principal Private Residence levy in accordance with by section 5 of the Local Government (Charges) Act 2009.
  4. If a residential property is jointly owned by a married couple or civil partners, whoever is the assessable spouse in accordance with an election made under section 1018 or 1031D.
  5. If a residential property is jointly owned by the partners in a partnership, the precedent partner.
  6. The chargeable person with the highest total income within the meaning of section 3(1) i.e. total income from all sources as estimated in accordance with the Income Tax Acts, of all the owners of a residential property.
  7. If a residential property is jointly owned by a natural person and a company or companies, the natural person.
  8. If a residential property is jointly owned and if some of the joint owners are not resident or ordinarily resident for tax purposes, the person who is resident or ordinarily resident in the state.

Relevant Date: Finance Act 2024