Taxes Consolidation Act 1997 section 653BB

Notice to provide records

Section 653BB empowers Revenue to require a chargeable person to provide records demonstrating that a residential property was in use as a dwelling for 30 days or more in a chargeable period, and sets out the consequences where satisfactory records are not provided.

• Revenue may issue a written notice requiring the chargeable person to produce records proving the property was used as a dwelling for at least 30 days in the chargeable period
• Acceptable records include utility bills, waste collection bills, evidence of short-term lettings, or a statutory declaration by the chargeable person
• Where Revenue is not satisfied with the records provided, or no records are provided, the property may be deemed to have been in use as a dwelling for less than 30 days, triggering a charge to VHT
• The chargeable person may appeal a deemed vacancy decision to the Appeal Commissioners within 30 days of the notice