What you need to do

Overview

You may be liable for the Vacant Homes Tax (VHT) if:

• you own a residential property
• and
• it was in use as a dwelling for less than 30 days in the 12-month chargeable period.

Note

The first chargeable period for VHT was 1 November 2022 to 31 October 2023.

The second chargeable period was 1 November 2023 to 31 October 2024.

The third chargeable period is 1 November 2024 to 31 October 2025.

Steps to take for the second chargeable period

On 1 November 2024, you must determine if your residential property was vacant for any period during the second chargeable period. You should review these six steps to understand what you need to do:

• Step 1: Check if your property is a residential property for Local Property Tax (LPT).
• Step 2: Check if VHT applies to your property.
• Step 3: Check how long your property was in use.
• Step 4: Check if you are eligible for an exemption.
• Step 5: Submit your VHT Return.
• Step 6: Confirm your payment arrangement.

Note

On 1 November 2023, you should have determined if your property was vacant for any period during the first chargeable period. If VHT applied to your property, you should have followed the relevant steps outlined above. If you have not yet done so, you should do so immediately.

What to do if Revenue contacts you about your property

Even if you have assessed that VHT does not apply to your property, Revenue may still ask you to:

• confirm the status of your property
• and
• submit a VHT Return for your property, if required.

To confirm the status of the property, you may be asked to provide evidence that, during the chargeable period, your property has been:

• occupied
• sold
• or
• subject to a qualifying tenancy.

To submit a VHT Return for your property, you can use:

• myAccount
• Revenue Online Service (ROS)
• or
• the LPT portal.

For further information on submitting your return, please see Step 5.

Next: Step 1: Check if your property is a residential property for LPT