How Vacant Homes Tax (VHT) applies

Rate of VHT

The rate of Vacant Homes Tax (VHT) for a property is three times the basic rate of Local Property Tax (LPT). 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.

The first chargeable period for VHT is 1 November 2022 to 31 October 2023. The amount of VHT chargeable for this period is three times the basic rate of LPT payable for 2023.


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.