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 2021.
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 2022 to 31 October 2023
- 1 November 2023 to 31 October 2024.
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.