Revenue Note for Guidance

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Revenue Note for Guidance

Chapter 4

Pay and file obligations

Summary

This Chapter contains provisions on the requirement for the owner of a relevant site to register for residential zoned land tax and deliver a return. In addition it applies certain provisions contained in Chapter 5, Part 41A including the making and amending of assessments and the right of a Revenue officer to make enquiries, to the tax.

653S Obligation to register

Summary

This section places on obligation on owners to register a relevant site.

Details

(1) An owner of a site will register with the Revenue Commissioners, providing such particulars relating to the person and the site as the Revenue Commissioners prescribe, where -

  • (a) the site is a relevant site or
  • (b) the site is a residential property, excluded from residential zoned land tax but having a curtilage greater than 0.4047 hectares. While owners of residential property with curtilage greater than 0.4047 hectares are required to register their property as a relevant site, they are not liable to pay tax in respect of the site.

(2) The Revenue Commissioners will establish and maintain a register of sites from the information provided to them by owners of sites specified in subsection (1).

(3) The Revenue Commissioners may assign a unique identification number to each site on the register.

(4) Where a unique identification number is assigned to a site, this number will be notified to the owner by the Revenue Commissioners.

Relevant Date: Finance Act 2021