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What you need to do

  1. Overview
  2. Step 1: Check if your property is a residential property for LPT
  3. Step 2: Check if VHT applies to your property
  4. Step 3: Check how long your property was in use
  5. Step 4: Check if you are eligible for an exemption
  6. Step 5: Submit your VHT Return
  7. Step 6: Confirm your payment type and Direct Debit

Step 5: Submit your VHT Return

If Vacant Homes Tax (VHT) applies to your property, you must submit a VHT Return by 7 November, following the end of the chargeable period.

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. 

If VHT applied to your property for the first chargeable period, you should have submitted your VHT Return to Revenue by 7 November 2023. If you have not yet done so, you should do so immediately.

If VHT applied to your property for the second chargeable period, you should submit your VHT Return to Revenue by 7 November 2024. 

How to submit your VHT Return

You must submit your VHT Return online through the VHT portal. You will be able to access the VHT portal by logging into:

  • myAccount
  • Revenue Online Service (ROS)
  • or
  • the Local Property Tax (LPT) portal. 

Once you have accessed the VHT Portal, select the ’Click here to start the 3-step process for filing your return’ button. You will then be able to follow the steps below to submit your return.

Review your details

In this step, you will need to confirm the status of your property. If you are the owner of multiple properties, you will need to confirm the status of each property. You will have the options to confirm whether the property:

  • was vacant
  • was occupied
  • or
  • changed ownership within the chargeable period.

File your VHT Return

You can confirm if your property qualifies for an exemption. If no exemptions apply to your property, you should select the 'Not applicable' option. If you have multiple properties, you will be able to select the required exemption for each property individually. For further information on exemptions, please see the VHT exemptions section. You will then be provided with a summary screen where you can confirm:

  • the details of your return
  • the total tax payable
  • and
  • your preferred payment type.

Make a payment

When you submit your VHT Return, you will be asked to confirm your payment type. You can choose to:

  • spread your payments over the following year by direct debit
  • pay in full through an Annual Debit Instruction (ADI)
  • or
  • pay in full by credit or debit card.

For further information, please see Step 6.

Properties owned by more than one person

As with Local Property Tax (LPT), one VHT Return must be submitted by the designated chargeable person for jointly owned properties. Revenue will send all VHT correspondence for the property to the designated chargeable person. For further information, please see Who is the chargeable person.

Next: Step 6: Confirm your payment type and Direct Debit

Published: 05 November 2024 Print this page

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