How Vacant Homes Tax (VHT) applies

Who is the chargeable person?

The person who is obliged to file a Vacant Homes Tax (VHT) Return and pay VHT for a chargeable period is called the chargeable person. The chargeable person for VHT is the liable person for Local Property Tax (LPT) purposes. Generally, the chargeable person will be the owner of the property.

The first VHT chargeable period was from 1 November 2022 to 31 October 2023. The chargeable person for this period is the same as the liable person for LPT for the property on 1 November 2023.

The second VHT chargeable period was from 1 November 2023 to 31 October 2024. The chargeable person for this period is the same as the liable person for LPT for the property on 1 November 2024.

The third VHT chargeable period is from 1 November 2024 to 31 October 2025. The chargeable person for this period is the same as the liable person for LPT for the property on 1 November 2025.

Joint owners

As with LPT, joint owners need to nominate one of the owners as the designated chargeable person. A designated chargeable person is the person who is responsible for submitting VHT returns and makes payments on behalf of:

• all the owners, where a vacant residential property is owned by more than one person
• or
• companies, or other entities, that own residential properties.

Revenue will send all VHT correspondence for the property to the designated chargeable person. If the VHT charge is not paid, Revenue can collect the VHT due from any of the joint owners.

Properties owned by Local Authorities and Approved Housing Bodies

VHT applies to properties that are owned by Local Authorities and Approved Housing Bodies.

Next: Rate of Vacant Homes Tax (VHT)