Finance Act 2022

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Vacant homes tax

96. (1) The Principal Act is amended by the insertion of the following Part after Part 22A:

“PART 22B

Vacant homes tax

Chapter 1

Interpretation

Interpretation

653AN. (1) In this Part—

‘Act of 2003’ means the Capital Acquisitions Tax Consolidation Act 2003 ;

‘Act of 2004’ means the Residential Tenancies Act 2004;

‘Act of 2012’ means the Finance (Local Property Tax) Act 2012 ;

‘chargeable period’ means the 12-month period commencing on 1 November of each year, commencing with the year 2022;

‘chargeable person’, in relation to a residential property, means the person that is the liable person in relation to the residential property on the relevant date;

‘company’ includes any body corporate;

‘designated chargeable person’ shall be construed in accordance with section 653AS;

‘electronic means’ has the meaning given to it by section 917EA;

‘liability date’ has the same meaning as it has in the Act of 2012;

‘liable person’, in relation to a residential property, has the same meaning as it has in the Act of 2012, subject to the modification that, in reading Part 3 of that Act, a reference to a relevant residential property in that Part shall be read as a reference to a residential property;

‘local authority’ means a local authority for the purposes of the Local Government Act 2001 ;

‘local property tax’ has the same meaning as it has in the Act of 2012;

‘market rent’ has the same meaning as it has in Part 3 of the Act of 2004;

‘market value’, in relation to a residential property, means the price which the unencumbered fee simple of the property might reasonably be expected to fetch on a sale in the open market were that property to be sold in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property and with the benefit of any easement necessary to afford the same access to the property as would have existed prior to that sale;

‘personal public service number’ has the same meaning as it has in section 262 of the Social Welfare Consolidation Act 2005 ;

‘register’ has the meaning given to it by section 653BL;

‘registered medical practitioner’ means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007 ;

‘registered professional’ has the same meaning as it has in the Building Control Act 2007;

‘relevant date’, in relation to a chargeable period, means the first day immediately following the end of the chargeable period;

‘relevant person’ has the same meaning as it has in Part 15 of the Act of 2012;

‘relevant tenancy’ means a tenancy registered in accordance with Part 7 of the Act of 2004 made between a landlord and tenant who are not connected with each other within the meaning of section 10 of this Act and where the rent reserved is market rent;

‘residential property’ has the same meaning as it has in the Act of 2012;

‘return’ means a return which is required to be prepared and delivered to the Revenue Commissioners under section 653AQ;

‘return date’, in relation to a chargeable period, means the seventh day immediately following the end of the chargeable period;

‘sale’ includes the transfer, by a chargeable person in relation to a residential property, of the residential property to another person—

(a) in consequence of—

(i) the exercise of a power under any enactment to compulsorily acquire land, or

(ii) the giving of notice of intention to exercise such power,

or

(b) for no consideration or for consideration which is significantly less than the market value of the residential property at the time of its transfer;

‘self-assessment’ means an assessment by a chargeable person, or by a person acting under the authority of a chargeable person, of the amount of vacant homes tax payable by the chargeable person in respect of a residential property for a chargeable period;

‘taxable inheritance’ has the same meaning as it has in the Act of 2003;

‘vacant home’ means a residential property in respect of which a charge to vacant homes tax arises under section 653AO;

‘vacant homes tax’ has the meaning given to it by section 653AO;

‘valuation date’ has the same meaning as it has in the Act of 2003;

‘valuation period’ has the same meaning as it has in the Act of 2012.

Chapter 2

Vacant homes tax

Charge to vacant homes tax

653AO. (1) Subject to and in accordance with the provisions of this Part, there shall be charged, levied and paid a tax to be known, and which is referred to in this Part, as ‘vacant homes tax’ in respect of a residential property for a chargeable period in which the residential property is in use as a dwelling for less than 30 days, other than a residential property—

(a) in respect of which no local property tax was payable in respect of the liability date falling in the year in which the chargeable period commences,

(b) that was the subject of a relevant tenancy for a period of not less than 30 days during the chargeable period, or

(c) that was the subject of a sale during the chargeable period.

(2) Vacant homes tax shall be payable in respect of a residential property for a chargeable period by the person that is the chargeable person in relation to the property on the relevant date.

(3) Where more than one person is a chargeable person in relation to a residential property on the relevant date, those persons shall be jointly and severally liable for the vacant homes tax payable in relation to the property.

(4) Notwithstanding subsection (2), the vacant homes tax may be paid by another person on behalf of a chargeable person.

Amount of vacant homes tax

653AP. The amount of vacant homes tax to be charged in respect of a residential property for a chargeable period shall be the amount represented by ‘A’ in the formula—

A = B x 3

where ‘B’ is the amount of local property tax payable in respect of the residential property in relation to the liability date falling in the year in which the chargeable period commences calculated in accordance with section 17 of the Act of 2012 (before any adjustment is made in accordance with section 20 of that Act).

Chapter 3

Obligations on chargeable persons

Obligation on chargeable person to prepare and deliver a return

653AQ. (1) The chargeable person in relation to a residential property shall prepare and deliver to the Revenue Commissioners a return prescribed by the Revenue Commissioners for that purpose for any chargeable period in respect of which—

(a) a charge to vacant homes tax arises in respect of the residential property under section 653AO, or

(b) the Revenue Commissioners have required the chargeable person, by notice, to prepare and deliver to them a return in relation to the residential property.

(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) the address of the residential property, including the Eircode;

(b) the unique identification number assigned to the residential property by the Revenue Commissioners in accordance with section 27 of the Act of 2012;

(c) the name of the local authority in whose functional area the residential property is situated;

(d) a declaration as to whether or not the residential property was in use as a dwelling for less than 30 days in the chargeable period;

(e) where the residential property was in use as a dwelling for less than 30 days in the chargeable period, an explanation of the reason for this;

(f) details of any claim for exemption from vacant homes tax under section 653BC;

(g) in relation to each chargeable person—

(i) the name of the chargeable person,

(ii) the chargeable person’s personal public service number or, in the case of a company, the tax reference number, and

(iii) the chargeable person’s address for correspondence, including the Eircode;

(h) a method of payment for vacant homes tax;

(i) any other particulars that may be indicated in the return as being reasonably required for the purposes of determining a person’s liability to the vacant homes tax.

(3) The information referred to in subsection (2)(e) shall not be used for any purpose other than compiling statistical information in relation to residential properties which are not in use as a dwelling.

One return in respect of jointly owned property

653AR. (1) Where 2 or more persons are chargeable persons in relation to a residential property, one return in respect of the property shall be prepared and delivered by the designated chargeable person.

(2) The making of a return referred to in subsection (1)—

(a) shall operate to satisfy the obligation of the other chargeable person, or chargeable persons, as the case may be, under this Part, and

(b) shall bind the other chargeable person, or chargeable persons.

(3) Where—

(a) more than one return is delivered in respect of a residential property, and

(b) one of the returns is delivered by the designated chargeable person,

the Revenue Commissioners shall notify the person who is not the designated chargeable person that a return has been delivered by the designated chargeable person.

(4) Where—

(a) more than one return is prepared and delivered in respect of a residential property, and

(b) there is no designated chargeable person in relation to the residential property,

the Revenue Commissioners shall designate a person to be the designated chargeable person and subsection (2) shall apply accordingly.

Designated chargeable person

653AS. (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.

Company returns

653AT. (1) Where a company is required to prepare and deliver a return under this Part, the return shall be prepared and delivered by the secretary of the company.

(2) In the case of a company not registered in the State, for the purposes of subsection (1), a secretary includes the agent, manager, factor or other representative of the company.

Preparation and delivery of return by person acting under authority

653AU. (1) Notwithstanding section 653AQ(1), a return may be prepared and delivered by a person acting under the authority of the chargeable person.

(2) Where a return is prepared and delivered by a person acting under the foregoing authority, this Part shall apply as if the return had been prepared and delivered by the chargeable person.

(3) Anything required or allowed to be done by a chargeable person under this Part may be done by a person acting under a chargeable person’s authority.

Self-assessment and signed declaration

653AV. Every return prepared and delivered under this Part shall include—

(a) a self-assessment by, or on behalf of, the chargeable person concerned in such form as the Revenue Commissioners may specify, and

(b) a signed declaration by the person who prepares the return that the return is, to the best of that person’s knowledge and belief, correct.

Electronic delivery of returns

653AW. A return required to be delivered under this Part shall be delivered by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 shall apply.

Date for delivery of returns

653AX. (1) A return required to be delivered under this Part shall be delivered—

(a) on or before the return date, where—

(i) paragraph (a), only, of section 653AQ(1) applies, or

(ii) both paragraphs (a) and (b) of section 653AQ(1) apply,

or

(b) by the date specified in the notice, where paragraph (b), only, of section 653AQ(1) applies.

(2) Nothing in this Part shall operate so as to require a chargeable person to deliver a return on a date earlier than the return date that applies to the return.

Date for payment of vacant homes tax

653AY. Vacant homes tax for a chargeable period shall be due and payable on or before 1 January in the year immediately following the end of the chargeable period.

Requirement to prepare and deliver return where payment arrangement in place

653AZ. Notwithstanding section 653AQ(1)(a), a chargeable person in relation to a residential property shall not be required to prepare and deliver a return in respect of the residential property for a chargeable period where the following conditions are satisfied:

(a) the chargeable person has not been required by the Revenue Commissioners to prepare and deliver a return in respect of the residential property under section 653AQ(1)(b),

(b) the relevant date does not fall in a year preceding the first year of a valuation period,

(c) the chargeable person, or another chargeable person, has prepared and delivered a return containing a self-assessment in relation to a previous chargeable period, and

(d) the amount of vacant homes tax specified in the self-assessment in the return referred to in paragraph (c) has been paid in respect of the chargeable period to which the return relates and each chargeable period that has arisen since that chargeable period (if any) in accordance with—

(i) a method of payment specified in that return, or

(ii) a different method of payment to that referred to in subparagraph (i), which method of payment has been agreed with the Revenue Commissioners.

Retention of records

653BA. (1) The chargeable person shall retain, or cause to be retained on behalf of the chargeable person, such records as are required to enable a full and true return to be made for the purposes of this Part.

(2) Without prejudice to the generality of subsection (1), the records referred to in that subsection may include, but are not limited to, books, accounts, documents and any other data relating to—

(a) the use of a residential property in a chargeable period,

(b) the application, as the case may be, of paragraphs (a), (b) or (c) of section 653AO(1), and

(c) any claim to exemption under section 653BC.

(3) Records required to be retained by virtue of this section shall be retained in an official language of the State—

(a) in written form, or

(b) subject to section 887(2), by means of any electronic, photographic or other process.

(4) Notwithstanding any other law, records to be retained under this section shall be retained by the person required to retain the records for the longer of the following periods:

(a) where enquiries into a return are made by an officer of the Revenue Commissioners, the period ending on the day on which those enquiries are treated as completed by the officer;

(b) the period of 6 years commencing from the end of the year in which the chargeable period ends.

(5) For the purposes of this section, where the chargeable person is a company and the company—

(a) is wound up, the liquidator, or

(b) is dissolved without the appointment of a liquidator, the last directors, including any person occupying the position of director by whatever name called, of the company,

shall retain the records required to be retained under this section for a period of 5 years from the date from which the company is wound up or dissolved.

(6) For the purposes of this section, where a chargeable person dies, the executor or administrator of that deceased person shall retain the records required to be retained under this section for a period of 5 years from the date of death of the chargeable person.

(7) A person who fails to comply with this section in respect of the retention of any records relating to vacant homes tax shall be liable to a penalty of €3,000.

Notice to provide records

653BB. (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).

Chapter 4

Exemptions

Exemptions

653BC. Subject to and in accordance with the provisions of this Part, an exemption from vacant homes tax in respect of a residential property for a chargeable period may be claimed in a return delivered under this Part where—

(a) in the chargeable period, or in the 12-month period immediately prior to the chargeable period, the death occurs of the person who was, immediately prior to their death, the chargeable person in relation to the property, that person having occupied the property as his or her sole or main residence,

(b) a Grant of Representation (within the meaning of the Succession Act 1965 ) to the estate of the person who was, immediately prior to their death, the chargeable person in relation to the property, that person having occupied the property as his or her sole or main residence—

(i) issues in the chargeable period, or

(ii) issued prior to the commencement of the chargeable period and the last day of the chargeable period precedes the valuation date of the taxable inheritance comprising the property,

(c) the property was being actively marketed for sale in the chargeable period and the following conditions were met—

(i) the price sought for the property did not exceed the price which such property would have fetched if sold on the open market in such a manner and subject to such conditions as might reasonably be calculated to have obtained for the vendor the best price for the property, and

(ii) there were no conditions attaching to the sale which were designed to impede or disrupt the sale of the property,

(d) in the chargeable period, the property was being actively marketed for rent with a view to the chargeable person entering into a residential tenancy agreement with a willing tenant and the following conditions were met—

(i) the rent sought for the property did not exceed market rent, and

(ii) there were no conditions attaching to the tenancy which were unreasonable or designed to impede or disrupt the negotiation of a tenancy agreement,

(e) in the chargeable period, the occupation or sale of the property was prohibited by a Court Order,

(f) the property underwent structural works, substantial repairs or substantial refurbishment (hereafter referred to in this paragraph as ‘the works’) for a period of not less than 6 months in the chargeable period, the works were carried out in that period without any undue delay and—

(i) it is certified by a registered professional that—

(I) the occupation of the property during the period in which the works were carried out would have posed an actual threat to the health and safety of any occupant of the property, and

(II) in a case in which it was required, planning permission was obtained prior to the commencement of the works,

or

(ii) the cost of the works exceeded an amount equal to one fifth of the market value of the property immediately before the commencement of the works,

(g) the property was in use as a dwelling for less than 30 days in the chargeable period by reason of the chargeable person in relation to the property ceasing to occupy the property as a consequence of his or her mental or physical infirmity, that person having occupied the property as his or her sole or main residence prior to such cessation of occupation and which infirmity has been certified by a registered medical practitioner, or

(h) the chargeable person in relation to the residential property on the relevant date is an implementation body within the meaning of the British-Irish Agreement Act 1999 .

Chapter 5

Assessments, enquiries and appeals

Assessments, enquiries and appeals

653BD. (1) Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to vacant homes tax, subject to the following modifications:

(a) a reference to a ‘person’ or a ‘chargeable person’ shall be construed as a reference to a chargeable person within the meaning of this Part;

(b) a reference to a ‘chargeable period’ shall be construed as a reference to a chargeable period within the meaning of this Part;

(c) a reference to a ‘return’ shall be construed as including a return within the meaning of this Part;

(d) a reference to ‘self-assessment’ shall be construed as a reference to a self-assessment within the meaning of this Part;

(e) a reference to ‘any allowance, deduction, relief or tax credit for a chargeable period’ shall be construed as including a reference to an exemption under this Part.

(2) A chargeable person aggrieved by an assessment or an amended assessment, as the case may be, made on that person pursuant to the provisions referred to in subsection (1), as applied subject to the modifications referred to in that subsection, may, within 30 days after the date of the notice of assessment appeal the assessment or the amended assessment to the Appeal Commissioners in accordance with section 949I.

Chapter 6

Interest on overdue tax, surcharge for late filing and penalties

Interest on overdue tax

653BE. (1) Subject to subsection (4), any vacant homes tax payable by a chargeable person shall carry interest from the date on which the tax becomes due and payable until payment and the amount of that interest shall be determined in accordance with subsection (2).

(2) The interest referred to in subsection (1) shall be determined by using the following formula:

T x D x R

where—

T is the vacant homes tax payable which remains unpaid,

D is the number of days (including part of a day) in the period during which the vacant homes tax remains unpaid, and

R is the rate, represented by P in the formula T x D x P in section 1080(2)(c), that would apply under that formula if the vacant homes tax payable was tax, within the meaning of that section, and the period during which the vacant homes tax remains unpaid was the period of delay, within the meaning of that section.

(3) The interest payable under this section—

(a) shall be payable without deduction of income tax and shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of the Tax Acts,

(b) shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund, and

(c) shall be payable to the Revenue Commissioners.

(4) Subject to subsection (5)—

(a) every enactment relating to the recovery of tax,

(b) every rule of court so relating,

(c) section 81 of the Bankruptcy Act 1988 , and

(d) sections 440 and 621 of the Companies Act 2014 ,

shall apply to the recovery of any amount of interest payable on vacant homes tax as if that amount of interest were a part of that tax.

(5) In proceedings instituted by virtue of subsection (4)—

(a) a certificate signed by an officer of the Revenue Commissioners certifying that a stated amount of interest is due and payable by the person against whom the proceedings were instituted shall be evidence until the contrary is proven that that amount is so due and payable, and

(b) a certificate so certifying and purporting to be signed as specified in this subsection may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

Surcharge for late filing of vacant homes tax return

653BF. (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.

Penalties

653BG. Section 1077F shall apply to vacant homes tax, subject to the following modifications:

(a) a reference to ‘income, profits or gains’ shall be construed as a reference to vacant homes tax, and

(b) a reference to ‘any allowance, deduction, relief or credit’ shall be construed as including a reference to an exemption under this Part.

Chapter 7

Management provisions

Care and management

653BH. (1) Vacant homes tax shall be under the care and management of the Revenue Commissioners.

(2) Part 37 shall apply to vacant homes tax subject to the following modifications:

(a) in sections 849, 863, 866, 872 and 874, a reference to ‘income tax, corporation tax or capital gains tax’ shall be construed as a reference to vacant homes tax;

(b) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869 and 870, a reference to ‘the Tax Acts’ shall be construed as a reference to this Part.

Power to combine forms

653BI. Any document, including a certificate, notice, notification, form or return, relating to vacant homes tax may be combined with such a document relating to any other tax, charge, levy or duty under the care and management of the Revenue Commissioners and any document so combined may be modified by the Revenue Commissioners accordingly in relation to its application to vacant homes tax and other tax, charge, levy or duty or to vacant homes tax only or to those taxes, charges, levies or duties only, as the case may be.

Power to require return of property

653BJ. Section 909 shall apply to vacant homes tax as it applies to income tax.

Revenue Commissioners may decide on allocation of payment

653BK.Notwithstanding section 960G, where vacant homes tax is payable by a chargeable person in respect of more than one residential property, the Revenue Commissioners may set any payment made by the chargeable person against that person’s liability to vacant homes tax in respect of any or all of the person’s residential properties in whatever proportion they consider appropriate.

Register

653BL. (1) The Revenue Commissioners shall establish and maintain a register of vacant homes and associated chargeable persons in the State (referred to in this Part as the ‘register’).

(2) The Revenue Commissioners may enter in the register such particulars in relation to a vacant home and its associated chargeable persons as they consider appropriate.

(3) Where particulars that the Revenue Commissioners have entered in the register under subsection (2) are proved not to be true, the Revenue Commissioners shall amend those particulars, or delete them from the register, as the case may be, accordingly.

Chapter 8

Miscellaneous provisions

Information to be provided to Revenue Commissioners

653BM. (1) Notwithstanding any enactment or rule of law, the Revenue Commissioners may, by notice in writing, request a relevant person to provide them with such information as is in the possession or control of the relevant person as the Revenue Commissioners may reasonably require for the purposes of—

(a) establishing whether a residential property was in use as a dwelling for less than 30 days in a chargeable period,

(b) the administration of vacant homes tax, and

(c) establishing, maintaining and ensuring the accuracy of the register.

(2) Where the Revenue Commissioners make a request under subsection (1), the relevant person to whom the request is given shall provide such information as may be specified in the notice within the time limit specified in the notice.

(3) The information which the Revenue Commissioners may request under subsection (1) are the following details in the possession or control of the relevant person in relation to a residential property:

(a) the name of the occupier;

(b) the name of the owner;

(c) the address of the property, including the Eircode;

(d) any unique identification number which the relevant person has assigned to the property or, as the case may be, to any meter or other device located in the property or to the occupier or owner of that property;

(e) information in relation to the use, size and type of the property.

(4) The information to be provided by a relevant person under subsection (2) shall be provided in such form and manner as may be specified by the Revenue Commissioners.

(5) Where a relevant person has been requested by notice under subsection (1) to provide information to the Revenue Commissioners and the person fails to provide the information requested—

(a) in the form and manner requested, and

(b) within the time limit specified in the notice,

that person shall be liable to pay a penalty of €100 for each day the failure continues after the time limit specified in the notice.

(6) Where the relevant person referred to in subsection (5) is a body of persons, the secretary shall be liable to pay a separate penalty to the penalty referred to in that subsection of €100 for each day the failure continues after the time limit specified in the notice or a total penalty of €3,000, whichever is less.

Information to be provided by Revenue Commissioners

653BN. (1) Notwithstanding any enactment or rule of law, the Revenue Commissioners shall, upon a request from, and at such intervals as may be specified by, the Minister for Finance or the Minister for Housing, Local Government and Heritage, provide that Minister of the Government with such information other than taxpayer information (within the meaning of section 851A) obtained by the Revenue Commissioners pursuant to this Part as that Minister of the Government may reasonably require for the purpose of enabling him or her to perform his or her functions.

(2) For the purposes of administering vacant homes tax, the Revenue Commissioners may request the assistance of a local authority in identifying any residential property in its functional area that is in use as a dwelling for less than 30 days in a chargeable period and in verifying the accuracy of any information it holds in relation to such properties and, for this purpose and notwithstanding any other enactment or rule of law, they may provide a local authority with such information in relation to those properties as may reasonably be required for this purpose.

(3) The Revenue Commissioners shall not provide information in accordance with subsection (1) unless they are satisfied that the provision by them of information obtained by them pursuant to this Part to such person will assist the person in discharging a function conferred on, or delegated to, the person by or under any enactment.

Restriction of deduction

653BO. Notwithstanding any provision of the Tax Acts or Capital Gains Tax Acts, in computing the amount of profit or gains to be charged to income tax, corporation tax or capital gains tax, no sum shall be deducted in respect of any amount of vacant homes tax.”.

(2) Section 811C(1)(a) of the Principal Act is amended, in the definition of “the Acts”—

(a) in subparagraph (v), by the substitution of “that Act,” for “that Act, and”,

(b) in subparagraph (vi), by the substitution of “Part 18D, and” for “Part 18D”, and

(c) by the insertion of the following subparagraph after subparagraph (vi):

“(vii) Part 22B,”.

(3) Section 851A(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (b):

“(ba) Part 22B,”.

(4) Section 858(1) of the Principal Act is amended, in paragraph (a) of the definition of “the Acts”, by the insertion of the following subparagraph after subparagraph (iv):

“(iva) Part 22B,”.

(5) Section 859(1) of the Principal Act is amended, in the definition of “the Revenue Acts”, by the insertion of the following paragraph after paragraph (d):

“(da) Part 22B,”.

(6) Section 865(1)(a) of the Principal Act is amended—

(a) in the definition of “Acts”, by the substitution of “Part 18D, Part 22A and Part 22B” for “Part 18D and Part 22A”, and

(b) in the definition of “tax”, by the substitution of “universal social charge, residential zoned land tax or vacant homes tax” for “universal social charge or residential zoned land tax”.

(7) Section 865B(1) of the Principal Act is amended—

(a) in the definition of “Acts”, by the insertion of the following paragraph after paragraph (d):

“(da) Part 22B,”,

and

(b) in the definition of “tax”, by the substitution of “universal social charge, vacant homes tax or local property tax” for “universal social charge or local property tax”.

(8) Section 874A(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (d):

“(da) Part 22B,”.

(9) Section 949A of the Principal Act is amended—

(a) in the definition of “Acts”, by the insertion of the following paragraph after paragraph (ca):

“(cb) Part 22B,”,

and

(b) in the definition of “tax”, by the substitution of “local property tax, vacant homes tax or any other levy or charge” for “local property tax or any other levy or charge”.

(10) Section 960A of the Principal Act is amended—

(a) in the definition of “Acts”, by the insertion of the following paragraph after paragraph (ga):

“(gb) Part 22B,”,

and

(b) in the definition of “tax”, by the substitution of “local property tax, vacant homes tax or any other levy or charge” for “local property tax or any other levy or charge”.

(11) Section 960P of the Principal Act is amended, in subsection (2), by the substitution of “capital gains tax, local property tax and vacant homes tax” for “capital gains tax and local property tax”.

(12) Section 1002(1)(a) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following subparagraph after subparagraph (iiib):

“(iiic) Part 22B,”.

(13) Section 1006(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (ab):

“(ac) Part 22B,”.

(14) Section 1077A of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (ca):

“(cb) Part 22B,”.

(15) Section 1077F of the Principal Act is amended, in subsection (1)—

(a) in the definition of “the Acts”, by the substitution of “Parts 22A and 22B of this Act” for “Part 22A of this Act”, and

(b) in the definition of “tax”, by the substitution of “universal social charge, local property tax or vacant homes tax” for “universal social charge or local property tax”.

(16) Section 1078(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (cb):

“(cc) Part 22B,”.

(17) Section 1079(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (cb):

“(cc) Part 22B,”.

(18) Section 1086A(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (b):

“(ba) Part 22B,”.

(19) Section 1094(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (cb):

“(cc) Part 22B,”.

(20) Section 1095(1) of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (cb):

“(cc) Part 22B,”.

(21) Schedule 29 to the Principal Act is amended, in column 1, by the insertion of “section 653AQ” after “section 653T”.

(22) The Ministers and Secretaries (Amendment) Act 2011 is amended, in section 101(3), in the definition of “relevant enactment”, by the insertion of the following paragraph after paragraph (ea):

“(eb) Part 22B of the Taxes Consolidation Act 1997 ,”.

(23) The Provisional Collection of Taxes Act 1927 is amended, in section 1, in the definition of “tax”, by the substitution of “residential zoned land tax, vacant homes tax or any other levy” for “residential zoned land tax or any other levy”.

(24) The Finance (Tax Appeals) Act 2015 is amended, in section 2, in the definition of “Taxation Acts”, by the insertion of the following paragraph after paragraph (c):

“(ca) Part 22B of the Act of 1997,”.

(25) This section shall come into operation on and from the date of the passing of this Act.