653AZ Requirement to prepare and deliver return where payment arrangement in place

This section provides that a chargeable person is not required to file a return in relation to a chargeable period where the following conditions are met:

• the chargeable person has not been served with a notice by Revenue requiring a return to be filed,
• the relevant date (i.e. 1 November following the end of the chargeable period) does not fall in a year preceding the first year of a valuation period,
• a self-assessed return has previously been filed in relation to the property for a previous chargeable period, and
• the vacant homes tax contained in the return has been paid for the chargeable period to which the return referred, and for each chargeable period that has arisen since then, using:
  • a payment method specified in the return, or
  • any other payment method agreed with the Revenue Commissioners.

Relevant Date: Finance Act 2024