Taxes Consolidation Act 1997 section 653BI

Power to combine forms

Section 653BI allows Revenue to combine vacant homes tax documents with documents relating to other taxes or duties, and to modify such combined documents as necessary.

• Any document relating to vacant homes tax — including certificates, notices, notifications, forms or returns — may be combined with a corresponding document relating to any other tax, charge, levy or duty under Revenue's care and management.
• Revenue may modify any such combined document as needed to adapt it for use with vacant homes tax, with other taxes, or with both.
• The power covers all document types used in the administration of vacant homes tax, not just returns.
• This is a practical administrative provision enabling Revenue to streamline compliance processes across different taxes.