Taxes Consolidation Act 1997 section 653P

Liable persons

Section 653P defines who is a "liable person" for the purposes of the residential zoned land tax (RZLT) and confirms that Revenue may raise assessments even where ownership of the land is unknown or disputed.

• The liable person for RZLT is the owner of the relevant site on the liability date, subject to specific provisions dealing with death and designated liable persons.
• An owner includes the registered (or deemed registered) owner under the Registration of Title Act 1964, or a person entitled to receive the rack rent of unregistered land, or any person whose interest in the land entitles them to carry out development on it.
• A mortgagee not in possession is excluded from the definition of owner in the case of unregistered land.
• The absence or disputing of documentary evidence of title does not prevent Revenue from making an RZLT assessment or from finding a person to be a liable person in respect of the relevant site.