Vacant Homes Tax (VHT)
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. An exemption may be available in certain circumstances. Any liability to Vacant Homes Tax (VHT) is in addition to a liability to LPT.
The first chargeable period 1 November 2022 to 31 October 2023, due dates are:
- 7 November 2023 for submitting the VHT Return
- and
- 1 January 2024 for payment of VHT, unless you choose to pay by direct debit or Annual Debit.
Chargeable Amounts:
- 2022/2023 – The annual charge for the 2022/2023 chargeable period is 3 times the base rate of the LPT.
- 2023/2024 – The annual charge for the 2023/204 chargeable period will increase to 5 times the base rate of the LPT.
If you property is eligible for an exemption, please note you will need still need to submit the return to claim the exemption.
File & Pay:
Please file and pay the VHT through the Local Property Tax Portal.
Exemptions:
In certain circumstances, an exemption from Vacant Homes Tax (VHT) may be available. Each exemption has its own specific qualifying conditions.
You can claim an exemption from VHT as part of your VHT Return. You must claim an exemption in respect of each applicable chargeable period.
Vacant Homes Taxes (VHT) will not apply, even if your property was in use as a dwelling for less than 30 days, as long as the property was:
- sold
- subject to a qualifying tenancy
- or
- exempt from Local Property Tax (LPT).
For further information on VHT & Exemptions – Revenue VHT
