Chapter 3

Obligations on chargeable persons

653AQ. Obligation on chargeable person to prepare and deliver a return

(1)The chargeable person in relation to a residential property shall prepare and deliver to the Revenue Commissioners a return prescribed by the Revenue Commissioners for that purpose for any chargeable period in respect of which—

(a)a charge to vacant homes tax arises in respect of the residential property under section 653AO, or

(b)the Revenue Commissioners have required the chargeable person, by notice, to prepare and deliver to them a return in relation to the residential property.

(2)Without prejudice to the generality of subsection (1), the Revenue Commissioners may prescribe the following information to be included in a return referred to in that subsection:

(a)the address of the residential property, including the Eircode;

(b)the unique identification number assigned to the residential property by the Revenue Commissioners in accordance with section 27 of the Act of 2012;

(c)the name of the local authority in whose functional area the residential property is situated;

(d)a declaration as to whether or not the residential property was in use as a dwelling for less than 30 days in the chargeable period;

(e)where the residential property was in use as a dwelling for less than 30 days in the chargeable period, an explanation of the reason for this;

(f)details of any claim for exemption from vacant homes tax under section 653BC;

(g)in relation to each chargeable person—

(i)the name of the chargeable person,

(ii)the chargeable person’s personal public service number or, in the case of a company, the tax reference number, and

(iii)the chargeable person’s address for correspondence, including the Eircode;

(h)a method of payment for vacant homes tax;

(i)any other particulars that may be indicated in the return as being reasonably required for the purposes of determining a person’s liability to the vacant homes tax.

(3)The information referred to in subsection (2)(e) shall not be used for any purpose other than compiling statistical information in relation to residential properties which are not in use as a dwelling.