888Returns, etc. by lessors, lessees and agents.

[ITA67, 80(1) and s94; FA69 s33(1) and Sch4 PtI; FA92 s227(a); FA95 s14(1)]

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(1) In this section, “lease”, “lessee”, “lessor”, “premises” and “rent” have the same meanings respectively as in Chapter 8 of Part 4.

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(1) In this section—

“lease”, “lessee” and “rent” have the same meanings respectively as in Chapter 8 of Part 4;

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“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;

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“premises” means any lands, tenements or hereditaments.

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(2) For the purpose of obtaining particulars of profits or gains chargeable to tax under Case IV or V of Schedule D by virtue of Chapter 8 of Part 4, ^[5]>including, in the case of persons referred to in paragraph (d), of income which would be chargeable to tax under Case V of Schedule D if it had arisen in the State,^<[5] the inspector may by notice in writing require—

(a) any lessor or former lessor of premises to give, within the time limited by the notice, such information as may be specified in the notice as to the provisions of the lease, the terms subject to which the lease was granted and the payments made to or by that lessor or former lessor, as the case may be, in relation to the premises;

(b) any lessee, occupier or former lessee or occupier of premises (including any person having or having had the use of premises) to give such information as may be specified in the notice as to the terms applying to the lease, occupation or use of the premises and, where any of those terms are established by any written instrument, to produce the instrument to the inspector for inspection;

(c) any lessee or former lessee of premises to give such information as may be specified in the notice as to any consideration given for the grant to that lessee or former lessee, as the case may be, of the lease;

(d) any person who as an agent manages premises or is in receipt of rent or other payments arising from premises to prepare and deliver to the inspector a return containing—

(i) the full address of all such premises,

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

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(ii) the name and address of every person to whom such premises belong,

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

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(iii) a statement of all rents and other such payments arising from such premises, and

(iv) such other particulars relating to all such premises as may be specified in the notice;

(e) any Minister of the Government ^[1]>who, or any health board, local authority^{<[1] [1]>}who, or the Health Service Executive or any local authority^{<[1] [6]>}(within the meaning of section 2(2) of the Local Government Act, 1941)^<[6][6]>for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014)^<[6] or other board or authority, or other similar body, established by or under statute which, makes any payment either in the nature of or for the purpose of rent or rent subsidy in relation to any premises to prepare and deliver to the inspector a return containing—

(i) the full address of all such premises,

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

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(ii) the name and address of every person to whom such premises belong,

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

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(iii) a statement of all such payments arising in respect of such premises, and

(iv) such other particulars relating to all such premises as may be specified in the notice.

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(3) (a) In this section “tax reference number” means—

(i) in the case of an individual, the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005, and

(ii) in the case of any other person, the reference number stated on any return form of income or profits, or notice of assessment, issued to that person by the Revenue Commissioners.

(b) Where a payment, either in the nature of or for the purpose of rent or rent subsidy in relation to any premises, is to be made by any body referred to in subsection (2)(e), that body shall request from every person to whom that premises belongs that the person furnish to the body—

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

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

before the day on which the payment is to be made.

(c) A person to whom paragraph (b) relates shall comply with the request in a manner so as to enable the body to have that information before the day the payment is to be made.

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

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(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.

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