Taxes Consolidation Act 1997 section 653BH

Care and management

Section 653BH provides that vacant homes tax is under the care and management of Revenue and applies the standard tax administration rules to it.

• Vacant homes tax (VHT) is under the care and management of the Revenue Commissioners.
• The general tax administration provisions in Part 37 of the TCA 1997 apply to VHT, with necessary modifications.
• References in Part 37 to income tax, the Tax Acts and the Income Tax Acts are read as references to VHT and Part 22B respectively.
• References to a "year" in the relevant administration provisions are read as references to a VHT chargeable period.