How Vacant Homes Tax (VHT) applies

Rate of Vacant Homes Tax (VHT)

The first chargeable period for VHT is 01 November 2022 to 31 October 2023. The rate of VHT for this period is three times the basic rate of Local Property Tax (LPT) for 2023. The second chargeable period for VHT is 01 November 2023 to 31 October 2024. The rate of VHT for this period is five times the basic rate of LPT for 2024.

Your basic rate of LPT can be increased or decreased by your Local Authority. This is known as the Local Adjustment Factor (LAF). Your VHT is calculated on the LPT basic rate before any adjustment to take account of the LAF is made.


If you revise your property valuation for the purposes of LPT, then your liability to VHT will also change.

For information on how your LPT charge is calculated, please see How your LPT charge is determined.