Vacant Homes Tax (VHT) exemptions
Overview
In certain circumstances, an exemption from Vacant Homes Tax (VHT) may be available. Each exemption has its own specific qualifying conditions.
You can claim an exemption from VHT as part of your VHT Return. You must claim an exemption in respect of each applicable chargeable period.
Before claiming an exemption, you should check if VHT applies to your property. VHT does not apply to your property if it was:
- sold in the chargeable period
- subject to a qualifying tenancy
- or
- exempt from LPT for the year in which the chargeable period ends.
If any of the above exclusions apply, you do not need to submit a VHT return or claim an exemption for the chargeable period.
Supporting documentation
If you claim an exemption from VHT, you are required to retain documentation in support of your claim. For further information, please see Record-keeping obligations and legislation.
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