Taxes Consolidation Act 1997 section 653AU

Preparation and delivery of return by person acting under authority

Section 653AU allows a chargeable person's agent to prepare and deliver a vacant homes tax return on behalf of that person.

• A VHT return may be prepared and delivered by a person acting under the authority of the chargeable person.
• Where an agent files the return, it is treated as if it had been prepared and delivered by the chargeable person themselves.
• Any action required or permitted to be carried out by a chargeable person under the VHT provisions may be carried out by an authorised agent.
• The chargeable person remains responsible for the return even where an agent acts on their behalf.