Vacant Homes Tax
- What is Vacant Homes Tax?
- What properties are not liable to Vacant Homes Tax?
- What exemptions are there?
- Who must pay Vacant Homes Tax?
- How much is Vacant Homes Tax?
- When do I need to make a tax return for Vacant Homes Tax?
- How do I make a tax return for Vacant Homes Tax?
- How do I pay Vacant Homes Tax?
What is Vacant Homes Tax?
Vacant Homes Tax (VHT) is a new tax introduced in 2023. It is an annual tax that will apply on 1 November each year.
VHT applies to property that:
- Can be lived in and
- Has been stayed in for less than 30 days in the previous 12 months
The previous 12-month period is called the chargeable period. For 2023 VHT, the chargeable period is 1 November 2022 to 31 October 2023.
What properties are not liable to Vacant Homes Tax?
VHT does not apply to properties that have been lived in for 30 days in the chargeable period.
Even if the property has not been lived in for 30 days, VHT does not apply (and you do not need to make a return or payment) if the property:
- Changed ownership during the chargeable period
- Was exempt from Local Property Tax
- Was rented for at least 30 days to a registered tenant who is not related to the owner or a connected person
Connected person
If you are the owner, a connected person is:
- Your spouse or civil partner or
- A relative of you or your spouse or civil partner or
- That relative’s spouse or civil partner
Relative means a:
- Brother or sister
- Ancestor (someone you are descended from)
- Lineal descendant (someone descended from you)
What exemptions are there?
There are exemptions from VHT you can claim in certain circumstances. These include properties that are unoccupied:
- Due to the owner’s illness or death
- While advertised for sale or rent
- By court order
- Due to some types of work, repair or refurbishment
To claim an exemption, you must make a tax return for VHT.
Who must pay Vacant Homes Tax?
If a property is liable to VHT, it is paid by the person who pays Local Property Tax on the property. This is usually the owner.
If there are joint owners, they should nominate one owner who will be responsible for making VHT returns and payments.
If you do not think your property is liable, Revenue may ask you to confirm that it is not liable and may ask you to make a VHT return. You should keep records to show the use of the property.
How much is Vacant Homes Tax?
The rate of VHT on a property is 3 times the basic rate of Local Property Tax for the property.
The basic rate of Local Property Tax depends on the value of the property.
It was announced in Budget 2024 that the rate of VHT will increase to 5 times the basic rate of Local Property Tax for the chargeable period 1 November 2023 to 31 October 2024.
When do I need to make a tax return for Vacant Homes Tax?
If your property is liable for VHT, you must make a VHT return by 7 November 2023.
If a VHT return is late, there is a 5% surcharge. If the return is over 2 months late, there is a 10% surcharge.
How do I make a tax return for Vacant Homes Tax?
You must make your VHT return online using Revenue’s VHT portal. You can access the VHT portal by logging into:
You will see the option to ‘Click here to start the 3-step process for filing your return’. The steps are:
- Review the details of your property and confirm whether it was vacant, occupied or changed ownership
- Confirm whether or not your property is exempt
- Make a payment
How do I pay Vacant Homes Tax?
When you make your VHT return, you can choose to pay VHT:
- In a single debit card or credit card payment by 1 January 2024
- In a single annual debit instruction on 21 March 2024
- In a number of direct debit payments during 2024