What happens if you do not comply

Penalties will be applied if you do not comply with your Vacant Home Tax (VHT) obligations in full. These include:

• surchage
• penalty 
• and
• interest on late payment of VHT.

You must file your VHT Return on 7 November following the end of the chargeable period.

Surcharge for filing a VHT Return late

A surcharge will apply if you do not file a correct VHT Return by the due date. A surcharge will also apply if you file a VHT Return by the due date, but it is not correct.

The amount of the surcharge will be:

• 5% of the VHT payable, if a correct return is filed within 2 months of the due date
• or
• 10% of the VHT payable, where a correct return is not filed within 2 months of due date.

The surcharge is in addition to the actual VHT charge, plus any interest that may arise for late payment.

Penalty for failing to file VHT Return by due date

Revenue may apply a penalty if you fail to file a correct VHT Return by the due date.

The type of penalty and amount of the penalty will depend on the specific circumstances of each case.

Interest on late payment of VHT

You must pay your VHT charge on or before 1 January following the end of the chargeable period. For more information on payment due dates please see Step 6: Confirm your payment arrangements.

Interest will be applied for each day or part of a day that the VHT charge is outstanding. The interest rate is 0.0219% per day, which equals 8% per annum. All outstanding payments for VHT must include any interest due.