Taxes Consolidation Act 1997 section 653BD

Assessments, enquiries and appeals

Section 653BD applies the standard income tax assessment, enquiry and appeal rules to vacant homes tax, with appropriate modifications to align terminology with the VHT regime.

• The existing Revenue powers to make assessments, conduct enquiries and amend assessments are applied to VHT, with terminology adapted to fit the VHT framework under Part 22B.
• Revenue may make or amend assessments and conduct any enquiries considered necessary to establish whether a person is liable to VHT for a chargeable period.
• A general four-year time limit applies to making and amending assessments, but this limit does not apply where no return has been filed, a return is considered insufficient, a return does not fully disclose all material facts, or fraud or neglect is suspected.
• A chargeable person who is aggrieved by a Revenue assessment or amended assessment may appeal to the Appeal Commissioners within 30 days of the date of the notice of assessment.