Taxes Consolidation Act 1997 section 653AQ

Obligation on chargeable person to prepare and deliver a return

Section 653AQ requires chargeable persons to prepare and deliver a return to Revenue in respect of vacant homes tax, setting out the information that must be included in the return and restricting the use of certain data collected.

• A chargeable person must file a VHT return where a charge arises or where Revenue requires one by notice.
• The return must include property details (address, Eircode, property ID, local authority area), a declaration on occupancy, and an explanation if the property was used as a dwelling for fewer than 30 days.
• The return must also include any exemption claims, each chargeable person's name, PPS number (or tax reference number for companies), correspondence address, and a method of payment.
• Information provided on why a property was used as a dwelling for fewer than 30 days may only be used by Revenue for compiling statistical information on vacant residential properties.