How Vacant Homes Tax (VHT) applies

Overview

The objective of the Vacant Homes Tax (VHT) is to increase the supply of residential properties available for sale or rent. VHT applies to residential properties in use as a dwelling for less than 30 days in a 12 month chargeable period.

Note

The first chargeable period for VHT was from 1 November 2022 to 31 October 2023.

The second chargeable period was from 1 November 2023 to 31 October 2024.

The third chargeable period is from 1 November 2024 to 31 October 2025.

VHT is a self-assessed tax. It is the responsibility of the property owner to assess their liability and to take the actions needed. Even if a property owner has already assessed that VHT does not apply to their property, Revenue may still ask any property owner to:

• confirm the status of their property
• or
• submit a VHT Return for their property.

To confirm the status of your property, you may be asked to provide evidence that, during the chargeable period, your property has been:

• occupied
• sold
• or
• subject to a qualifying tenancy.

To submit a VHT Return for your property, you can use the VHT online service.  You must submit a VHT Return if Revenue asks you to do so.

The next page explains some exclusions that may mean that VHT does not apply to your property. Even if the exclusions are not relevant for you, your property may still be exempt from VHT if it meets certain conditions. For further information, please see Vacant Homes Tax (VHT) exemptions.

Next: When does VHT apply to a property?