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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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653BB. Notice to provide records

(1) In this section—

bill” means an account sent by a creditor to a debtor;

short term letting” has the same meaning as it has in section 3A of the Planning and Development Act 2000;

unit” means a unit of electricity or, as the case may be, a unit of gas, that is equal to a kilowatt hour where one kilowatt hour is the amount of energy used by a 1 kW appliance for one hour;

utility provider” means a person that—

(a) holds a licence under section 14(1)(b) or (h) of the Electricity Regulation Act 1999 to supply electricity, or

(b) holds a licence under section 16(1) of the Gas (Interim) Regulation Act 2002 to supply natural gas.

(2) The Revenue Commissioners may, by notice in writing, require the chargeable person in relation to a residential property to provide records demonstrating that the property was in use as a dwelling for 30 days or more in a chargeable period, within the time specified in the notice.

(3) Without prejudice to the generality of subsection (2), records demonstrating that the property was in use as a dwelling for 30 days or more in a chargeable period may include:

(a) a bill issued by a utility provider showing the units consumed at the property in the chargeable period;

(b) a bill issued by a person that holds a permit issued under the Waste Management (Collection Permit) Regulations 2007 showing details of waste collected from the property in the chargeable period;

(c) where the property was rented on a short-term basis in the chargeable period, evidence of each short term letting;

(d) a statutory declaration made by the chargeable person that the property was in use as a dwelling for 30 days or more in the chargeable period.

(4) Where the Revenue Commissioners decide that the records provided to them pursuant to a notice issued under subsection (2) do not demonstrate to their satisfaction that the residential property concerned was in use as a dwelling for 30 days or more in the chargeable period concerned, the Revenue Commissioners shall, by notice in writing—

(a) inform the chargeable person of this decision,

(b) give the chargeable person an opportunity to provide further records demonstrating that the residential property was in use as a dwelling for 30 days or more in the chargeable period, within the time specified in the notice, and

(c) inform the chargeable person that the residential property shall be deemed to have been in use as a dwelling for less than 30 days in the chargeable period for the purposes of this Part where the Revenue Commissioners decide that—

(i) the records provided by the chargeable person pursuant to a notice issued under subsection (2) and,

(ii) as the case may be, the records provided by the chargeable person pursuant to a notice issued under this subsection,

do not demonstrate to their satisfaction that the property was in use as a dwelling for 30 days or more in the chargeable period.

(5) Where no records are provided to the Revenue Commissioners pursuant to a notice issued under subsection (2) within the time specified in the notice, the Revenue Commissioners shall, by notice in writing—

(a) give the chargeable person a further opportunity to provide records to the Revenue Commissioners demonstrating that the property was in use as a dwelling for 30 days or more in the chargeable period, within the time specified in the notice, and

(b) inform the chargeable person that the residential property shall be deemed to have been in use as a dwelling for less than 30 days in the chargeable period for the purposes of this Part where—

(i) the Revenue Commissioners decide that the records provided by the chargeable person to the Revenue Commissioners pursuant to a notice issued under this subsection do not demonstrate to their satisfaction that the property was in use as a dwelling for 30 days or more in a chargeable period, or

(ii) the chargeable person provides no records to the Revenue Commissioners pursuant to a notice issued under this subsection.

(6) For the purposes of this Part, a residential property shall be deemed to have been in use as a dwelling for less than 30 days in a chargeable period where—

(a) the Revenue Commissioners decide that the records provided to them pursuant to a notice issued under subsection (2), (4) or (5), as the case may be, do not demonstrate to their satisfaction that the residential property concerned was in use as a dwelling for 30 days or more in the chargeable period concerned, or

(b) no records are provided to the Revenue Commissioners pursuant to a notice issued under subsection (2) or (5), as the case may be, in relation to the chargeable period concerned,

and the Revenue Commissioners shall inform the chargeable person in relation to the residential property accordingly, by notice in writing.

(7) Where a residential property is deemed to have been in use as a dwelling for less than 30 days in a chargeable period by virtue of a decision under subsection (6)(a), the chargeable person in relation to the residential property may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice issued under subsection (6).

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Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.