Vacant Homes Tax (VHT) agents

You can use an agent to file your VHT returns and make VHT payments on your behalf. To do this, you must confirm to Revenue which agent you have authorised to act on your behalf. To confirm your authorisation, you can use the Agent Link Notification VHT Form.

You should upload the completed form through MyEnquiries using the keywords ‘VHT’ or ‘Vacant Homes Tax’ in myAccount. This will ensure that Revenue receives the request.

Agent enquiries

Agents must access MyEnquiries through Revenue Online Service (ROS) if they wish to enquire about their clients' tax affairs.

Business customers who have a ROS digital certificate can access MyEnquiries from the 'My Services' tab under 'Other Services'. Business customers who do not have an active ROS digital certificate can either register for myAccount or ROS.

Foreign-based agents do not require a Tax Reference Number to register for ROS. Foreign-based agents without an Irish Tax Reference Number can register using a Tax Advisor Identification Number (TAIN). For further information on how to apply for a TAIN please see Part 37-00-04b.