Revenue Note for Guidance

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Revenue Note for Guidance

653T Obligation on liable person to prepare and deliver return

Summary

This section sets out the obligation on a liable person to prepare and deliver a return to the Revenue Commissioners in respect of a relevant site.

Details

(1) A liable person shall prepare and deliver to the Revenue Commissioners a return, along with a self-assessment to residential zoned land tax, on or before the return date each year, in respect of the relevant site, or sites in respect of which they are liable persons.

(2) The information that may be prescribed by the Revenue Commissioners in a residential zoned land tax return includes:

(a) in respect of a relevant site -

  • the address, the folio number, the market value, the valuation date that is relevant for the purposes of the return and the size in hectares of the relevant site,

(b) the name of the local authority of the area within which the relevant site is located,

(c) in respect of a liable person or designated liable person:

  • the person’s name, Tax Identification Number (TIN), the person’s ownership interest in the relevant site(s) and their address. Where there is more than one liable person, this information must be provided in respect of all liable persons,

(d) the site identification number issued by the Revenue Commissioners,

(e) details of any claim for an exemption from, deferral of, or repayment of tax made under Chapters 5 and 6 of Part 22A.

(3) Notwithstanding the provisions set out in section 851A with respect the confidentiality of taxpayer information, the Revenue Commissioners shall publish the information referred to in paragraph (a) and (b) of subsection (2). The publication of this information is subject to a commencement order to be made by the Minister for Finance.

Relevant Date: Finance Act 2021