35 Obligation on liable person to prepare and deliver a return.

(1) Every liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return in such form as the Revenue Commissioners may specify notwithstanding that the person has not been required to do so under section 33.

(2) Notwithstanding subsection (1), but subject to subsection (5), ^[1]>a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property^<[1][1]>a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in respect of the liability dates 1 November 2013, ^[5]>1 November 2014 and 1 November 2015^<[5][5]>1 November 2014, 1 November 2015, 1 November 2016, 1 November 2017 and 1 November 2018^<[5]<[1], unless he or she is required to do so by notice under section 33, where—

(a) the liable person, or another liable person, has prepared and delivered a return containing a self-assessment in respect of the liability date 1 May 2013 in respect of the relevant residential property, and

(b) the amount of the local property tax contained in the self-assessment in the return referred to in paragraph (a) has been or is being paid in respect of the liability dates referred to in this subsection in accordance with—

(i) the method of payment specified in that return, or

(ii) a different method of payment to that referred to in subparagraph (i), which method of payment has been agreed with the Revenue Commissioners,

unless all, or part, of the local property tax payable is the subject of a claim for deferral under section 131.

(3) In addition to their application as provided in that subsection the provisions of subsection (2) shall apply in relation to each 3-year consecutive period referred to in section 13(2)(b) as if the reference to 1 May 2013 was a reference to 1 November in the year preceding the consecutive 3-year period.

(4) Subject to subsection (6), where subsection (2) applies—

(a) the amount of local property tax referred to in subsection (2)(b) shall be due and payable in respect of the liability dates ^[2]>1 November in 2013, 2014 and 2015^<[2][2]>1 November 2013, ^[6]>1 November 2014 and 1 November 2015^<[6][6]>1 November 2014, 1 November 2015, 1 November 2016, 1 November 2017 and 1 November 2018^<[6]<[2], and

(b) the method of payment specified in the return referred to in subsection (2)(b)(i), shall apply in respect ^[3]>of each^<[3] of the liability dates referred to in paragraph (a), unless a different method of payment has been agreed with the Revenue Commissioners.

(5) Notwithstanding subsection (2), a liable person who has acquired a relevant residential property from a person referred to in section 8(1)(b) who acquired the property before 1 May 2013 shall be obliged to prepare and deliver a return in respect of any liability date occurring after the acquisition and before ^[7]>1 November 2016^<[7][7]>1 November 2019^<[7].

(6) Where a liable person is eligible for and claims a deferral under section 131, the amount referred to in subsection (4)(a) shall be payable, but subsection (4)(b) shall only apply to the part, if any, of the amount that does not qualify for a deferral.