Revenue eBrief No. 191/23
30 August 2023
Vacant Homes Tax
Revenue has published a new Tax and Duty Manual, Vacant Homes Tax - Part 22B-01-01.
Vacant Homes Tax ("VHT") is an annual tax that applies to residential properties in use as a dwelling for less than 30 days in a 12-month chargeable period. VHT was introduced by the Finance Act 2022, with the first chargeable period applying from 1 November 2022 - 31 October 2023.
VHT is charged at three times the base Local Property Tax (LPT) rate (the rate excluding any local adjustment factor). It is charged in addition to LPT.
The Manual outlines in detail when VHT applies, when properties are outside the scope of the tax, the obligations on chargeable persons, Revenue powers and certain exemptions that can be claimed.