Taxes Consolidation Act 1997 section 653AW

Electronic delivery of returns

Section 653AW requires that vacant homes tax (VHT) returns must be filed electronically through the Revenue Online Service (ROS).

  • All VHT returns must be delivered by electronic means — paper filing is not an option.
  • Returns must be filed through whatever electronic system Revenue makes available for that purpose, which in practice means ROS.
  • The general rules governing electronic filing of tax returns (Chapter 6 of Part 38) apply to VHT returns.
  • A VHT return filed electronically has the same legal status as a return made on paper.

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