Vacant Homes Tax (VHT) exemptions

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.