What you need to do

Step 4: Check if you are eligible for an exemption

The next step is to check if your property is exempt from the Vacant Homes Tax (VHT) charge for the chargeable period. For further information on the specific qualifying conditions for each exemption, please see VHT exemptions.

If your property qualifies for an exemption from VHT for this chargeable period, you need to:

  • claim the exemption as part of your VHT Return
  • keep a record of the use of your residential property in the period from 1 November 2022 to 31 October 2023. For more information on what records you should keep, please see record-keeping obligations.
  • and
  • review your obligations for VHT during the next chargeable period from 1 November 2023 to 31 October 2024.

You should continue to Step 5 regardless of whether your property qualifies for a VHT exemption or not.


If you are eligible for a VHT exemption you must claim it on your VHT Return for each chargeable period.

Next: Step 5: Submit your VHT Return