Vacant Homes Tax (VHT) exemptions

Properties that underwent structural works

An exemption from Vacant Homes Tax (VHT) is available for properties that in the chargeable period underwent:

  • structural works
  • substantial repairs
  • or
  • substantial refurbishment.

This exemption applies only if the:

  • works were carried out for 6 months or more in the chargeable period
  • works were carried out without any undue delay
  • and
  • one of the below conditions is satisfied.

Condition 1

Condition 1 requires that:

  • a registered professional certifies that occupation would have posed a threat to health and safety of occupants
  • and
  • If planning permission was required, you must have obtained it before the commencement of the works.

Condition 2

Condition 2 requires that the work costs exceeded 20 per cent of the property’s market value before the works commenced.


A registered professional means a person who is registered as an architect, quantity surveyor or building surveyor under the Building Control Act 2007.

You must claim an exemption in your VHT Return for each applicable chargeable period.

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