653V Designated liable person

Summary

This section outlines how a designated liable person is identified as such.

Details

(1) A “specified class of person” means a class of person in the Table to this section.

(2) A designated liable person within the meaning of section 653U(1) is determined by section.

(3) Subject to subsections (4) and (5), the designated liable person is the person who falls into that specified class, where only one of the specified classes are applicable. If several classes of specified persons apply, then the designated liable person is the person who falls into the first specified class as it appears in the Table to this section.

(4) Notwithstanding subsection (3), the designated liable person shall be the person designated by the Revenue Commissioners, should the Revenue Commissioners choose to exercise the power provided for in subsection (5).

(5) Where the Revenue Commissioners are of the opinion that one liable person is more appropriately the designated liable person over another, or the operation of subsection (3) does not result in the determination of a liable person, the Revenue Commissioners may specify in writing who the designated liable person shall be.

Table 1

Table 1 sets out who will be the designated person in differing circumstances -

Class 1: the liable person who is nominated by joint election of all liable persons in respect of a relevant site and being a person whose name, address and tax identification number (including a personal public service number) are notified in writing to the Revenue Commissioners.

Class 2: if the relevant site is jointly owned by a married couple or civil partners, the assessable spouse or civil partner.

Class 3: if the relevant site is jointly owned and those joint owners are partners, the precedent partner.

Class 4: the liable person with the highest total income.

Class 5: if the relevant site is jointly owned and any of the joint owners are not resident or ordinarily resident in the State, a liable person who is resident or ordinarily resident in the State.

Relevant Date: Finance Act 2021