What you need to do

Step 3: Check how long your property was in use

If your property was in use as a dwelling for less than 30 days between 1 November 2022 and 31 October 2023, then Vacant Homes Tax (VHT) may apply. You should continue to Step 4.

You are not liable for VHT if your property was in use as a dwelling for more than 30 days in the chargeable period. You do not need to submit a VHT Return, make a VHT payment for this chargeable period or follow the remaining steps.

However, you do need to:

  • keep a record of the use of your residential property in the chargeable period. 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.

Next: Step 4: Check if you are eligible for an exemption