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
- exempt from LPT for 2023.
You are not liable for VHT, if any of the three exclusions above apply to your property for the current 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 period from 1 November 2022 to 31 October 2023. For more information on what records you should keep, please see record-keeping obligations.
- review your obligations for VHT during the next chargeable period from 1 November 2023 to 31 October 2024.
If none of the three exclusions above apply to your property for the current chargeable period, you should continue to Step 3.
Next: Step 3: Check how long your property was in use