1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Transactions in Land (ss. 639-653BO)
  3. Part 22B Vacant Homes Tax (ss. 653AN-653BO)
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Part 22B Vacant Homes Tax (ss. 653AN-653BO)

Comparing proposed amendment...
Chapter 1 Interpretation (s. 653AN)
In force
 653AN. Interpretation
Chapter 2 Vacant homes tax (ss. 653AO-653AP)
In force
 653AO. Charge to vacant homes tax
In force
 653AP. Amount of vacant homes tax
Chapter 3 Obligations on chargeable persons (ss. 653AQ-653BB)
In force
 653AQ. Obligation on chargeable person to prepare and deliver a return
In force
 653AR. One return in respect of jointly owned property
In force
 653AS. Designated chargeable person
In force
 653AT. Company returns
In force
 653AU. Preparation and delivery of return by person acting under authority
In force
 653AV. Self-assessment and signed declaration
In force
 653AW. Electronic delivery of returns
In force
 653AX. Date for delivery of returns
In force
 653AY. Date for payment of vacant homes tax
In force
 653AZ. Requirement to prepare and deliver return where payment arrangement in place
In force
 653BA. Retention of records
In force
 653BB. Notice to provide records
Chapter 4 Exemptions (s. 653BC)
In force
 653BC. Exemptions
Chapter 5 Assessments, enquiries and appeals (s. 653BD)
In force
 653BD. Assessments, enquiries and appeals
Chapter 6 Interest on overdue tax, surcharge for late filing and penalties (ss. 653BE-653BG)
In force
 653BE. Interest on overdue tax
In force
 653BF. Surcharge for late filing of vacant homes tax return
In force
 653BG. Penalties
Chapter 7 Management provisions(ss. 653BH-653BL)
In force
 653BH. Care and management
In force
 653BI. Power to combine forms
In force
 653BJ. Power to require return of property
In force
 653BK. Revenue Commissioners may decide on allocation of payment
In force
 653BL. Register
Chapter 8 Miscellaneous provisions (ss. 653BM-653BO)
In force
 653BM. Information to be provided to Revenue Commissioners
In force
 653BN. Information to be provided by Revenue Commissioners
In force
 653BO. Restriction of deduction
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