Record-keeping obligations and legislation
A chargeable person must keep records to ensure that their Vacant Homes Tax (VHT) returns are correct.
The records may include, but are not limited to, documents relating to:
The records must be kept until the later of:
- a period of six years commencing from the end of the year in which the chargeable period ends
- the date of completion of any enquiries made by Revenue.
Notice to provide records
Revenue may request that you provide records which demonstrate your property was used as a dwelling for 30 days or more in a chargeable period.
The records that you may need to provide, may include, but are not limited to:
- electricity bills
- gas bills
- waste collection bills
- evidence of any short-term lettings
- a statutory declaration of the chargeable person.
Revenue may deem the property to be vacant in circumstances where:
- you did not provide any records
- the records you provide are not sufficient.
Where Revenue deems a property to be vacant, a charge to VHT in relation to that property will arise.
The legislation providing for VHT is contained in Part 22B of the Taxes Consolidation Act 1997. This legislation was introduced in the Finance Act 2022.