Revenue Note for Guidance

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Revenue Note for Guidance

Chapter 8

Miscellaneous provisions

653BM Information to be provided to Revenue Commissioners

Summary

This section provides Revenue with a statutory basis for making a request for information from a relevant person. Relevant persons are persons listed at Part 15 of the Finance (Local Property Tax) Act 2012. This list includes a number of statutory bodies and local authorities.

Details

(1) Revenue may send a written request to a relevant person (as defined) to obtain from that person information that is within that person’s possession or control for the purposes of:

  • establishing whether a residential property was in use as a dwelling for less than 30 days in a chargeable period,
  • the administration of vacant homes tax, and
  • establishing, maintaining and ensuring the accuracy of the vacant property register.

(2) The relevant person to whom a request has been issued must provide the information requested within the time specified in the notice.

(3) The information which may be requested are the following details in relation to a residential property:

  • the name of the occupier
  • the name of the owner
  • the address of the property, including the relevant Eircode
  • any unique identification number which the relevant person has assigned to the property or, as the case may be, to any meter or other device located in the property or to the occupier or owner of that property
  • information relating to the use, size and type of property.

(4) The information should be provided to Revenue in such form and in such a manner as is specified by the Revenue Commissioners

(5) Where a relevant person fails to provide information that has been requested by the Revenue Commissioners:

  • in the form and manner requested, and
  • within the time limit specified in the notice,

that person shall be liable to pay a penalty of €100 for each day the failure continues after the time limit specified in the notice.

(6) Where the person from whom the information is requested is a body of persons and the relevant information is not provided in the form and manner requested and/or in the time limit specified, the secretary shall be liable to pay a separate penalty to the penalty referred to in subsection (5) of €100 for each day the failure continues after the time limit specified in the notice or a total penalty of €3,000, whichever is less.

Relevant Date: Finance Act 2024