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What you need to do

  1. Overview
  2. Step 1: Check if your property is a residential property for LPT
  3. Step 2: Check if VHT applies to your property
  4. Step 3: Check how long your property was in use
  5. Step 4: Check if you are eligible for an exemption
  6. Step 5: Submit your VHT Return
  7. Step 6: Confirm your payment type and Direct Debit

Step 6: Confirm your payment type and Direct Debit

The first chargeable period for Vacant Homes Tax (VHT) was 1 November 2022 to 31 October 2023. The rate of VHT for this period was three times the basic rate of Local Property Tax (LPT) for 2023. The second chargeable period for VHT was 1 November 2023 to 31 October 2024. The rate of VHT for this period is five times the basic rate of LPT for 2024. 

The third chargeable period for VHT is 1 November 2024 to 31 October 2025. Budget 2025 announced that the rate of VHT for this period will be seven times the basic rate of LPT for 2025.

Your basic rate of LPT can be increased or decreased by your Local Authority. This is known as the Local Adjustment Factor (LAF). Your VHT is calculated on the LPT basic rate before any adjustment to take account of the LAF is made.

When you submit your VHT Return, you will be asked to confirm your payment type. You can choose to:

  • spread your payments over the following calendar year by monthly direct debit
  • pay in full through an Annual Debit Instruction (ADI)
  • or
  • pay in full by credit or debit card.

If you choose to pay in full by ADI, you need to instruct Revenue of this by 1 January of the following year. However, payment will not be taken until 21 March.

If you choose to pay by monthly direct debit, you need to instruct Revenue of this by 1 January of the following year. Your VHT payment will be deducted each month from the account you provide, from 15 January to 15 December. This means that, for the first chargeable period from 1 November 2022 to 31 October 2023, the due dates were:

  • 7 November 2023 for submitting the VHT Return
  • and
  • 1 January 2024 for payment of VHT, unless you choose to pay by direct debit or annual debit.

For the second chargeable period from 1 November 2023 to 31 October 2024, the due dates are:

  • 7 November 2024 for submitting the VHT Return
  • and
  • 1 January 2025 for payment of VHT, unless you choose to pay by direct debit or annual debit.

For the third chargeable period from 1 November 2024 to 31 October 2025, the due dates will be:

  • 7 November 2025 for submitting a VHT Return
  • and
  • 1 January 2026 for payment of VHT, unless you choose to pay by direct debit or annual debit. 

Published: 05 November 2024 Print this page

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