Taxes Consolidation Act 1997 section 653AR

One return in respect of jointly owned property

Section 653AR provides that where a residential property has two or more chargeable persons, only one vacant homes tax return need be filed, and that return is to be prepared and delivered by the designated chargeable person.

• Where two or more persons are chargeable in respect of the same residential property, one return is filed by the designated chargeable person on behalf of all of them.
• The filing of that return satisfies the obligations of all other chargeable persons under the vacant homes tax provisions and is binding on them.
• Where more than one return is filed and one is from the designated chargeable person, Revenue will notify the other person or persons that a return has already been delivered.
• Where more than one return is filed and there is no designated chargeable person, Revenue will designate one of the chargeable persons to fill that role, and the binding effect then applies.