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Taxes Consolidation Act, 1997 (Number 39 of 1997)


653T. Obligation on liable person to prepare and deliver return

(1) A liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return and self-assessment in the form prescribed by the Revenue Commissioners for that purpose.

(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) in respect of a relevant site—

(i) the address,

(ii) the unique identifier, or identifiers, allocated to the site under the Registration of Title Act 1964,

(iii) the market value,

(iv) the valuation date relevant to the return, and

(v) the area, in hectares;

(b) the name of the local authority in whose functional area a site is situated;

(c) in respect of a liable person or designated liable person, as the case may be—

(i) the person’s name,

(ii) the person’s TIN,

(iii) the nature of the person’s ownership interest in the site,

(iv) the person’s address for correspondence, and

(v) where there is more than one owner in relation to a relevant site, the information referred to in paragraphs (i) to (iv) in respect of each owner;

(d) the unique identification number issued by the Revenue Commissioners under section 653S(3), where such a number has been issued;

(e) details of any exemption from, abatement or deferral of, or repayment of residential zoned land tax, including of any claims made in accordance with section 653AD, 653AE, 653AF, 653AH or 653AI.

(3) Notwithstanding section 851A, the Revenue Commissioners shall publish the information referred to in paragraphs (a) and (b) of subsection (2) on the website maintained by them.




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