Finance Act 2015

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Amendment of section 888 of Principal Act (returns, etc. by lessors, lessees and agents)

76. (1) Section 888 of the Principal Act is amended—

(a) in subsection (1) by inserting the following definition:

“ ‘local property tax number’ means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012 and ‘residential property’ has the same meaning as in section 2 of that Act;”,

(b) in subsection (2)(d) —

(i) by inserting the following after subparagraph (i):

“(ia) the local property tax number of each such premises that is a residential property,”,

and

(ii) by inserting the following after subparagraph (ii):

“(iia) the tax reference number of every such person,”,

(c) in subsection (2)(e) by inserting the following after subparagraph (i):

“(ia) the local property tax number of each premises that is a residential property,”,

and

(d) in subsection (3) by substituting the following for paragraph (d):

“(d) A person referred to in subsection (2)(d) who manages any premises or is in receipt of rent or other payments arising from any premises shall request from every person to whom such premises belongs—

(i) the person’s tax reference number, or

(ii) where the person does not have a tax reference number, confirmation to that effect,

and that person shall comply with the request.

(e) Where in making a return for the purposes of paragraph (d) or (e) of subsection (2), the person or body is unable to provide the information required by subparagraph (iia) of those paragraphs in respect of a person because that person failed to furnish the information in accordance with paragraphs (b) or (d), then the person or body shall, unless they can otherwise duly provide the information, state that they cannot provide the information so required.”.

(2) This section shall come into operation on such day as the Minister for Finance may by order appoint.