Taxes Consolidation Act 1997 section 653AV

Self-assessment and signed declaration

Section 653AV sets out what must be included in every vacant homes tax return.

  • Every VHT return must include a self-assessment in the form specified by Revenue.
  • The self-assessment may be completed by the chargeable person or by someone on their behalf.
  • The return must also include a signed declaration by the person who prepares it.
  • The declaration must confirm that the return is, to the best of that person's knowledge and belief, correct.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member