What you need to do
Step 2: Check if VHT applies to your property
Even if your property was in use as a dwelling for less than 30 days, Vacant Homes Tax (VHT) will not apply if the property was:
- sold in the chargeable period
- subject to a qualifying tenancy
- or
- exempt from LPT for the year in which the chargeable period ends.
You are not liable for VHT, if any of the three exclusions above apply to your property for the chargeable period. You do not need to submit a VHT Return, make a VHT payment or follow the remaining steps, for the chargeable period.
However, you do need to keep a record of the use of your residential property. For more information on what records you should keep, please see record-keeping obligations.
Note
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.
If none of the three exclusions above apply to your property for the chargeable period, you should continue to Step 3.
Next: Step 3: Check how long your property was in use