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 in the relevant chargeable period, then Vacant Homes Tax (VHT) may apply. You should continue to Step 4.
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.
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 further information on what records you should keep, please see record-keeping obligations.
Even if you have assessed that VHT does not apply to your property, Revenue may still request further information. You may be asked to confirm the status of your property and submit a VHT Return.
Next: Step 4: Check if you are eligible for an exemption