Taxes Consolidation Act 1997 section 653AX

Date for delivery of returns

Section 653AX sets out the filing deadlines for vacant homes tax (VHT) returns, distinguishing between cases where a VHT charge arises and cases where Revenue have issued a notice requiring a return.

• Where a VHT charge arises, the return must be filed on or before the return date, which is 7 November following the end of the chargeable period
• Where Revenue have served a notice requiring a return and no VHT charge arises, the return must be filed by the date specified in that notice
• Where both a charge arises and a notice has been served, the return date applies
• A chargeable person cannot be required to file a return earlier than the return date for that return