Taxes Consolidation Act, 1997 (Number 39 of 1997)
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653AC. Surcharge for late return of the relevant site
(1) Where a liable person fails to deliver a return in respect of a relevant site on or before the return date in a year, the amount of residential zoned land tax which would have been payable if such a return had been delivered on or before the return date shall be increased by an amount (in this section referred to as the ‘surcharge’), equal to the percentage, specified in column (2) of the Table, opposite the timing of the delivery of the return relative to the return date, specified in column (1) of the Table.
(2) Interest is payable under section 653Y on any surcharge as if the surcharge were residential zoned land tax, and the surcharge and any interest on that surcharge is chargeable and recoverable as if the surcharge and that interest were residential zoned land tax.
Table
Timing of delivery of return relative to return date |
Surcharge |
|---|---|
return not delivered within 6 months from the return date |
30 per cent |
return delivered between 4 and 6 months from the return date |
20 per cent |
return delivered between 0 and 3 months from the return date |
10 per cent |
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(3) Where, in relation to a relevant site, a person deliberately or carelessly delivers an incorrect return, as set out in section 1077F(2), on or before the return date, the person shall be deemed to have failed to deliver that return on or before that date unless the error in the return is remedied on or before that date.
(4) Subsection (3) shall not apply where, in relation to a relevant site, a person deliberately or carelessly delivers an incorrect return as set out in section 1077F(2), on or before the return date and pays the full amount of any penalty calculated in accordance with section 1077F(3) to which the person is liable.
(5) Where a person delivers an incorrect return in respect of a relevant site on or before the return date but does so neither deliberately nor carelessly and it comes to the person’s notice (or, if he or she has died, to the notice of his or her personal representatives) that it is incorrect, the person shall be deemed to have failed to deliver the return on or before the return date unless the error in the return of income isremedied without unreasonable delay.
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