Taxes Consolidation Act 1997 section 653M

Information to be provided to Revenue Commissioners

Section 653M empowers Revenue to request information from relevant persons for the purposes of administering and enforcing vacant homes tax.

• Revenue may issue a written notice to a relevant person requiring them to provide information within their possession or control relating to residential properties, for the purposes of establishing vacancy, administering VHT, and maintaining the vacant property register.
• The information that may be requested includes the names of occupiers and owners, the property address and Eircode, any unique identification numbers assigned to the property or its meters, and details of the use, size, and type of the property.
• The relevant person must provide the information in the form, manner, and within the time limit specified in Revenue's notice.
• A relevant person who fails to comply is liable to a penalty of €100 per day; where the relevant person is a body of persons, the secretary is separately liable to a penalty of €100 per day, subject to a maximum of €3,000.