Taxes Consolidation Act 1997 section 653V

Designated liable person

Section 653V sets out how the designated liable person is determined for residential zoned land tax purposes where a relevant site is jointly owned.

• Where a site has multiple liable persons, a priority system in Table 1 determines which person is the designated liable person responsible for filing the RZLT return.
• If only one class in the table applies, the person in that class is the designated liable person; if more than one class applies, the person in the highest-ranking class (i.e. the class appearing earliest in the table) is designated.
• Revenue may override the table by specifying in writing that a different liable person is the designated liable person, where they consider it more appropriate or where the table does not produce a result.
• The five classes rank from joint election by all liable persons (Class 1), through assessable spouse or civil partner (Class 2), precedent partner (Class 3), and person with highest total income (Class 4), to a person who is Irish resident or ordinarily resident where some joint owners are not (Class 5).