Chapter 7

Miscellaneous

653AJ. Obligation to keep certain records

(1) A liable person shall retain, or cause to be retained on behalf of the liable person, such records as are required to enable a full and true return to be made for the purposes of this Part.

(2) Without prejudice to the generality of subsection (1), the records required to be retained under that subsection shall include, but are not limited to, books, accounts, documents, and any other data maintained manually or by any electronic, photographic or other process, relating to—

(a) a commencement notice, certificate of compliance on completion, planning application and planning permission, where applicable in relation to a relevant site of the liable person,

(b) the valuation, on the valuation date or other specified date, of a relevant site of the liable person, or part thereof under any provision of this Part,

(c) any claim to an exemption, abatement or deferral claimed under any provision of this Part,

(d) the purchase or sale of a relevant site of the liable person, and

(e) evidence of title to a relevant site of the liable person.

(3) Records required to be retained by virtue of this section shall be retained—

(a) in written form in an official language of the State, or

(b) subject to section 887(2), by means of any electronic, photographic or other process.

(4) Notwithstanding any other law, records to be retained under this section shall be retained by the person required to retain the records, where the requirements of section 653T regarding the delivery of a return on or before the relevant return date are met, for the period of 6 years commencing from the end of the year in which a return has been delivered.

(5) For the purposes of this section, where the liable person is a company and the company—

(a) is wound up, the liquidator, or

(b) is dissolved without the appointment of a liquidator, the last directors, including any person occupying the position of director by whatever name called, of the company,

shall retain the records required to be retained under this section for a period of 5 years from the date from which the company is wound up or dissolved.

(6) For the purposes of this section, where a liable person dies, the executor or administrator of that deceased person shall retain the records required to be retained under this section for a period of 5 years from the date of death of the liable person.

(7) A person who fails to comply with this section in respect of the retention of any records relating to residential zoned land tax is liable to a penalty of €3,000.