39A.— (1) In addition to the particulars referred to in section 39, the following particulars, in relation to the use of a residential property on a valuation date, may be required to be included in a return:

(a) whether the residential property concerned is in use as the liable person’s sole or main dwelling;

(b) whether the residential property concerned is in use as a dwelling on the valuation date;

(c) where the residential property concerned is not in use as a dwelling on the valuation date, the period prior to the valuation date during which it was not so used;

(d) where the residential property concerned is not in use as a dwelling on the valuation date, the reason why it is not so used.

(2) The particulars referred to in subsection (1) shall not be used for any purpose other than the compiling of statistical information in relation to residential properties in the State which are not in use as a dwelling.]