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Vacant Homes Tax (VHT) exemptions

  1. Overview
  2. Properties where the owner has died
  3. Properties where a Grant of Representation was issued
  4. Properties actively marketed for sale or rent
  5. Properties subject to certain Court Orders
  6. Properties that underwent structural works
  7. Property unoccupied due to illness of owner

Property unoccupied due to illness of owner

An exemption from Vacant Homes Tax (VHT) is available for properties unoccupied in the chargeable period due to the owner’s illness.

The exemption will apply for the chargeable period if:

  • the owner was unable to live in the property due to mental or physical illness
  • a registered medical practitioner has certified the illness
  • and
  • the owner occupied the property as their sole or main residence immediately before vacating it.

You must claim an exemption in your VHT Return for each applicable chargeable period.

  • Example 1

    Nora lived alone in her cottage in rural Mayo for almost five years after the death of her husband. She suffered a stroke and remained in hospital for two months. Nora’s doctor then advised that she would be unable to manage living alone due to the impact of the stroke. Nora moved in with her son Paul and his family. Nora will be entitled to the benefit of an exemption from VHT.

  • Example 2

    Sandra left her apartment vacant to move in with her best friend Anna who has multiple sclerosis. Anna’s condition has deteriorated to the point that she now needs assistance on a daily basis. Sandra is not entitled to the exemption from VHT on her vacant apartment. Sandra was not obliged to vacate her apartment as a result of suffering from a mental or physical infirmity herself.

Published: 31 August 2023 Print this page

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