653AS. Designated chargeable person

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

(2)This section has effect for the purpose of determining who shall be the designated chargeable person for the purposes of this Part.

(3)Subject to subsections (4) and (5), for the purposes of this Part the designated chargeable person—

(a)if one only of the specified classes of person is applicable in the circumstances concerned — shall be the person who falls within that specified class, or

(b)if several of the specified classes of person are applicable in the circumstances concerned — shall be the person who falls within whichever of those applicable classes is the class that appears, in the Table to this section, before the other applicable class or classes.

(4)Notwithstanding subsection (3), for the purposes of this Part the designated chargeable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in the exercise of that power.

(5)The Revenue Commissioners may specify in writing that one of the chargeable persons referred to in section 653AR(1) shall be the designated chargeable person if either—

(a)they are of the opinion that it would be more appropriate that that person be the designated chargeable person than the person who would otherwise fall to be treated as the designated chargeable person by virtue of the operation of subsection (3), or

(b)the application of subsection (3) does not, in the circumstances concerned, result in the determination of a designated chargeable person.

(6)Where the Revenue Commissioners specify a designated chargeable person under subsection (5), they shall notify all of the chargeable persons in relation to the residential property concerned that a designated chargeable person has been so specified.

(7)A chargeable person aggrieved by the specification of a designated chargeable person under subsection (5) may appeal that specification to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notification issued under subsection (6).

Table 1

Classes of person

1.The chargeable person who is nominated by joint election of all of the other persons who are chargeable persons in relation to the residential property, being a person whose name, address and personal public service number are notified in writing to the Revenue Commissioners.

2.The person who complied with section 6 of the Local Government (Household Charge) Act 2011 in relation to the residential property.

3.The person who complied with section 5 of the Local Government (Charges) Act 2009 in relation to the residential property.

4.If the residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D has effect.

5.If the residential property is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the meaning of section 1007).

6.The chargeable person with the highest total income (within the meaning of section 3(1)).

7.If the residential property is jointly owned and one of the joint owners is a company, the person who is not the company.

8.If the residential property is jointly owned and some of the joint owners are not resident or not ordinarily resident in the State, within the meaning of section 819 or 820, as the case may be, the person who is resident or ordinarily resident in the State.