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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

Properties where the owner has died

A property may be exempt from Vacant Homes Tax (VHT) if:

  • the owner died during the chargeable period or in the 12-month period prior to this
  • and
  • the owner occupied the property as their sole or main residence immediately before their death.

The exemption must be claimed in the VHT Return for each applicable chargeable period.

  • Example 1

    Neasa lived in her two-bedroom house for almost 20 years prior to her death in December 2022. The house was her sole residence, and it has remained vacant since her death. Neasa left all of her property in her will to her nephew Colm. However, Colm has not taken out a Grant of Probate to administer her estate. Neasa’s house was not in use as a dwelling for at least 30 days in the chargeable period 1 November 2023 to 31 October 2024. However, Neasa’s death occurred in the 12-month period prior to that chargeable period. This means that Colm may claim an exemption from VHT for the house for that chargeable period.

  • Example 2

    Seán lived in a four-bedroom house in a rural area for most of his adult life. After his children moved out of this property, Seán purchased an apartment in a town. He lived in this apartment for two years until his health deteriorated and he moved to a care facility. Seán died on 17 November 2022.

    At the time of his passing, both Seán’s apartment and four-bedroom house were vacant. The four-bedroom house was not Seán’s main residence at the time of his death. It will not have been in use as a dwelling for 30 days or more during the following chargeable periods:

    - 1 November 2023 to 31 October 2024

    and

    - 1 November 2024 to 31 October 2025.

    If the house continues to be vacant, no exemption from VHT may be claimed for the house and a charge to VHT will arise. However, the apartment was Sean’s sole or main residence at the time of his death. An exemption from VHT may be claimed for the apartment for the above chargeable periods.

Next: Properties where a Grant of Representation was issued

Published: 11 November 2024 Print this page

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