653BF. Surcharge for late filing of vacant homes tax return

(1) For the purposes of this section—

(a) where a chargeable person deliberately or carelessly delivers an incorrect return on or before the return date, that person shall be deemed to have failed to have delivered the return on or before that date unless the error in the return is remedied by the delivery of a correct return on or before that date,

(b) where a chargeable person delivers an incorrect return on or before the return date, but does so neither deliberately nor carelessly and it comes to that person's notice that it is incorrect, the person shall be deemed to have failed to have delivered the return on or before the return date unless the error in the return is remedied by the delivery of a correct return without unreasonable delay, or

(c) where a chargeable person delivers a return on or before the return date, but the Revenue Commissioners, by reason of being dissatisfied with any information contained in the return, require that person, by notice in writing, to deliver a return or evidence, or further return or evidence, as may be required by them, the person shall be deemed not to have delivered the return on or before the return date unless the person delivers the return or evidence, or further return or evidence, within the time specified in any notice.

(2) Where a chargeable person fails to deliver a return on or before the return date, any amount of vacant homes tax which would have been payable had a correct return been delivered shall be increased by an amount (in this subsection referred to as a ‘surcharge’) equal to—

(a) 5 per cent of that amount of tax, where the return is delivered before the expiry of 2 months from the return date, and

(b) 10 per cent of that amount of tax, where the return is not delivered before the expiry of 2 months from the return date.