Notwithstanding section 653AQ(1)(a), a chargeable person in relation to a residential property shall not be required to prepare and deliver a return in respect of the residential property for a chargeable period where the following conditions are satisfied:
(a) the chargeable person has not been required by the Revenue Commissioners to prepare and deliver a return in respect of the residential property under section 653AQ(1)(b),
(b) the relevant date does not fall in a year preceding the first year of a valuation period,
(c) the chargeable person, or another chargeable person, has prepared and delivered a return containing a self-assessment in relation to a previous chargeable period, and
(d) the amount of vacant homes tax specified in the self-assessment in the return referred to in paragraph (c) has been paid in respect of the chargeable period to which the return relates and each chargeable period that has arisen since that chargeable period (if any) in accordance with -
(i) a metho
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