Chapter 5

Assessments, enquiries and appeals

653BD Assessments, enquiries and appeals

(1) This section adapts certain provisions relating to assessments, enquiries and appeals for the purposes of vacant homes tax. The sections adapted are sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE.

• Section 959Y provides that a Revenue officer may make or amend an assessment on a chargeable person for a chargeable period.
• Section 959Z provides that a Revenue officer may make enquiries within his or her powers as he or she considers necessary.
• Section 959AA provides for a 4-year time limit on the making and amending of assessments on a chargeable person.
• Section 959AC provides that assessments and amendments of assessments may be made at any time where a return is not received or where a Revenue officer is not satisfied with a return on the basis of information received or where a Revenue official has reasonable grounds for believing that a return does not contain a full and true disclosure of all material facts necessary to make an assessment.
• Section 959AD provides that assessments and amendments of assessments on a person may be made at any time where a Revenue officer has reasonable grounds for believing that there is fraud or neglect involved in relation to tax due for the chargeable period.
• Section 959AE preserves the right to make and amend assessments under various provisions of the Acts other than this chapter. Also, the section provides that an assessment does not cease to be final and conclusive because a Revenue officer has amended or may amend it.

For these purposes, the following modifications apply to sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE.

• a reference to a ‘person’ or a ‘chargeable person’ is to be interpreted as including a reference to a ‘chargeable person’ within the meaning of Part 22B
• a reference to a ‘chargeable period’ is to be interpreted as including a reference to a ‘chargeable period’ within the meaning of Part 22B
• a reference to a ‘return’ is to be interpreted as including a reference to a return within the meaning of Part 22B
• a reference to ‘self-assessment’ is to be interpreted as including a reference to a ‘selfassessment’ within the meaning of Part 22B
• a reference to ‘any allowance, deduction, relief or tax credit for a chargeable period’ will be interpreted as including a reference to an exemption under Part 22B.

(2) A chargeable person aggrieved by a Revenue assessment or amended assessment has a right of appeal. Any appeal must be lodged within 30 days of the notice of assessment, or amended assessment, to the Appeal Commissioners in accordance with section 949I.

Relevant Date: Finance Act 2024