Vacant Homes Tax (VHT) exemptions

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.

Next: Properties where a Grant of Representation was issued