Taxes Consolidation Act 1997 section 653BL

Register

Section 653BL requires Revenue to establish and maintain a register of vacant homes and their associated chargeable persons for the purposes of the vacant homes tax.

• Revenue must establish and maintain a register of vacant homes and associated chargeable persons in the State.
• Revenue may enter on the register whatever particulars relating to a vacant home and its chargeable persons it considers appropriate.
• Where any particulars on the register are proved to be incorrect, Revenue must amend or delete those particulars accordingly.
• The register is the central record underpinning the administration and enforcement of the vacant homes tax.