653P Liable persons

Summary

This section defines “liable person” for the purposes of Part 22A.

Details

(1) A liable person, other than in the case of death and subject to the provision relating to designated liable persons, is the owner of the land on the liability date.

An owner is defined as -

• (a) the registered, or deemed registered, owner under the Registration of Title Act 1964;
• (b) a person, other than a mortgagee not in possession, who, whether in his or her own right or as trustee or agent for any other person, is entitled to receive the rack rent of the land, or would be so entitled if the land was so let;
• (c) any other person whose interest in the land entitles them to develop the land.

(2) The absence of documentary evidence of title to the relevant site shall not preclude an assessment to residential zoned land tax being made, nor shall it preclude a person being found to be liable person in relation to the relevant site. This allows the raising of assessments in respect of land within the scope of the tax where the owner is unknown and/or disputed.

Relevant Date: Finance Act 2021