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Taxes Consolidation Act, 1997 (Number 39 of 1997)


653P. Liable persons

(1) For the purposes of this Part—

liable person”, in respect of a relevant site, is, subject to section 653V and 653AI, the owner of that site on the liability date;

owner”, in relation to land, means—

(a) in relation to land that is registered land within the meaning of the Registration of Title Act 1964, the person registered as, or deemed to be registered as, the owner of the land under that Act,

(b) in relation to all other land, a person, other than a mortgagee not in possession, who, whether in his or her own right or as trustee or agent for any other person, is entitled to receive the rack rent of the land or, where the land is not let at a rack rent, would be so entitled if it were so let, or

(c) a person who holds any estate, interest or right in accordance with which that person may carry out development on or to the land.

(2) The absence of documentary evidence, or the disputing by or on behalf of a person (in this subsection referred to as the ‘disputant’) of the existence of documentary evidence, of title to a relevant site shall, not of itself preclude—

(a) the making of an assessment to residential zoned land tax in relation to the relevant site or, as the case may be, the making of an assessment to such tax on the disputant in relation to the relevant site, or

(b) the making of a finding that a person or, as the case may be, the disputant is, for the purposes of this Part, a liable person in relation to the relevant site.




Inserted by FA21 s80(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.