Taxes Consolidation Act 1997 section 653AT

Company returns

Section 653AT identifies who is responsible for preparing and delivering company returns in relation to vacant home tax.

• Where a company must file a VHT return, the company secretary is responsible for preparing and delivering it.
• For companies not registered in the State, the obligation extends beyond the secretary to include the company's agent, manager, factor, or other representative.
• The section ensures that there is always an identifiable person responsible for the company's VHT compliance, even where the company has no Irish-registered office.
• The provision mirrors equivalent rules elsewhere in the Taxes Consolidation Act requiring company secretaries to take responsibility for tax filings.