Taxes Consolidation Act 1997 section 653AS

Designated chargeable person

Section 653AS sets out the rules for determining who is the designated chargeable person for vacant homes tax where more than one person is chargeable in respect of a residential property.

• Where multiple persons are chargeable, the designated chargeable person is identified by reference to a priority-ordered table of eight classes of person — the person falling within the highest-ranked applicable class is designated.
• Revenue may override the table and specify a different designated chargeable person in writing, either because they consider it more appropriate or because the table does not produce a result.
• Where Revenue exercise this power, they must notify all chargeable persons, any of whom may appeal the designation to the Tax Appeals Commission within 30 days of the notification.
• A return filed by the designated chargeable person satisfies the filing obligations of all chargeable persons, who are jointly and severally liable for any unpaid tax, interest, and penalties.