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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

Step 6: Confirm your payment type

The rate of Vacant Homes Tax (VHT) for a property is three times the basic rate of Local Property Tax (LPT). 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 2024 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 2024. However, payment will not be taken until 21 March 2024.

If you choose to pay by monthly direct debit, you need to instruct Revenue of this by 1 January 2024. Your VHT payment will be deducted each month from the account you provide, from 15 January 2024 to 15 December 2024.

This means that, for the first chargeable period 1 November 2022 to 31 October 2023, the due dates are:

  • 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.

Published: 05 September 2023 Print this page

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