Taxes Consolidation Act 1997 section 653AZ

Requirement to prepare and deliver return where payment arrangement in place

Section 653AZ provides that a chargeable person is not required to file a vacant homes tax return for a chargeable period where certain conditions relating to prior returns and ongoing payment are satisfied.

• Where a self-assessed VHT return has previously been filed for the property and all tax due has been kept up to date, no further return is required for subsequent chargeable periods.
• The exemption from filing applies only if Revenue have not issued a notice requiring the chargeable person to prepare and deliver a return for the property.
• The relevant date (1 November following the end of the chargeable period) must not fall in a year preceding the first year of a valuation period.
• All VHT due must have been paid using either the payment method specified in the original return or an alternative method agreed with Revenue.