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Vacant Homes Tax (VHT) exemptions

Properties where a Grant of Representation was issued

A Vacant Homes Tax (VHT) exemption may be available where a Grant of Representation has issued to the estate of a property owner.

This exemption will apply for the chargeable period where:

the Grant of Representation has issued, and each following chargeable period until the chargeable period preceding the valuation date for Capital Acquisition Tax (CAT) purposes
and
the owner occupied the property as their sole or main residence immediately before their death.

The valuation date is the earliest of the following dates:

the date the person administering the estate of a deceased person can retain the property
the date the person administering the estate actually retains the property
or
the date the property is given to the person who is inheriting it.

Example

Joe died on 20 November 2022 without leaving a will. At the time of his death, Joe lived in an apartment which was his sole residence. His nephew Peter made an application for a Grant of Administration, which was issued on 14 March 2023. The valuation date for the apartment for CAT purposes in this case was 1 December 2024. The Grant of Administration was issued during the chargeable period from 1 November 2022 to 31 October 2023. This means that an exemption from VHT applies for the chargeable period from 1 November 2022 to 31 October 2023.

If the apartment continues to be vacant, a VHT exemption may be claimed for the chargeable period from 1 November 2023 to 31 October 2024. An exemption will not be available for the chargeable period from 1 November 2024 to 31 October 2025. This is because the valuation date will fall during this chargeable period.