(1) The Principal Act is amended by the insertion of the following Part after Part 22A:

"PART 22B VACANT HOMES TAX

Chapter 1 Interpretation

653AN. Interpretation

(1) In this Part -

'Act of 2003' means the Capital Acquisitions Tax Consolidation Act 2003;

'Act of 2004' means the Residential Tenancies Act 2004;

'Act of 2012' means the Finance (Local Property Tax) Act 2012;

'chargeable period' means the 12-month period commencing on 1 November of each year, commencing with the year 2022;

'chargeable person', in relation to a residential property, means the person that is the liable person in relation to the residential property on the relevant date;

'company' includes any body corporate;

'designated chargeable person' shall be construed in accordance with section 653AS;

'electronic means' has the meaning given to it by section 917EA;

'liability date' has the same meaning as it has in the Act of 2012;

'liable person', in relation to a residential property, has the same meaning as it has in the Act of 2012, subject to the modification that, in reading Part 3 of that Act, a reference to a relevant residential property in that Part shall be read as a reference to a residential property;

'local authority' means a local authority for the purposes of the Local Government Act 2001;

'local property tax' has the same meaning as it has in the Act of 2012;