Taxes Consolidation Act 1997 section 653BK

Revenue Commissioners may decide on allocation of payment

Section 653BK allows Revenue to decide how to allocate a payment of vacant homes tax against multiple properties owned by the same chargeable person.

• Where a chargeable person is liable to vacant homes tax (VHT) on more than one residential property, Revenue may decide how any payment made is applied across those properties.
• Revenue can set a single payment against the VHT liability on any one, some, or all of the person's residential properties.
• The allocation is at Revenue's discretion, in whatever proportions they consider appropriate.
• This rule applies notwithstanding the general payment allocation provisions in section 960G.