653AX Date for delivery of returns

(1) This section provides that a vacant homes tax return must be filed:

• on or before the return date (i.e. 7 November following the end of the chargeable period), where a charge to vacant homes tax arises, or
• the date specified in the Notice where Revenue have served a notice on a chargeable person requiring a return to be filed and a charge to vacant homes tax does not arise.

(2) This section cannot require a return to be delivered earlier than the return due date.

Relevant Date: Finance Act 2024