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
  • the 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 or chartered engineer certifies that occupation of the property would have posed a threat to the health and safety of the occupants
  • and
  • if planning permission was required, it must have been obtained before the commencement of the works.

Condition 2

Condition 2 requires that the work costs exceeded 20 percent 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. A chartered engineer must be included on the register maintained by Engineers Ireland. 

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

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