What you need to do
Step 1: Check if your property is a residential property for LPT
Vacant Homes Tax (VHT) applies for a chargeable period to properties that are residential properties for Local Property Tax (LPT) purposes. A residential property is liable for LPT if, on 1 November each year, it is:
- occupied as a dwelling, even if it is in bad condition
- not occupied but is suitable for use as a dwelling.
If your property is a residential property for LPT purposes, continue to Step 2.
If your property is not a residential property for LPT purposes, then you do not need to follow Steps 2 to 6. However Revenue may contact you directly to ask you to confirm the status of your property.
Next: Step 2: Check if VHT applies to your property