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Vacant Homes Tax (VHT) exemptions

Properties where a Grant of Representation was issued

A Vacant Homes Tax (VHT) exemption may be available where a Grant of Representation has issued to the estate of a property owner.

This exemption will apply for the chargeable period where:

the Grant of Representation has issued, and each following chargeable period until the chargeable period preceding the valuation date for Capital Acquisition Tax (CAT) purposes
and
the owner occupied the property as their sole or main residence immediately before their death.

The exemption must be claimed in the VHT Return for each applicable chargeable period.

Example

Joe died on 20 November 2024 without leaving a will. At the time of his death, Joe lived in an apartment which was his sole residence. His nephew Peter made an application for a Grant of Administration, which was issued on 14 March 2025. The valuation date for the apartment for CAT purposes in this case was 1 December 2026.

The Grant of Administration was issued during the chargeable period from 1 November 2024 to 31 October 2025. This means that an exemption from VHT could be claimed for that chargeable period.

An exemption from VHT can also be claimed for the chargeable period from 1 November 2025 to 31 October 2026.

An exemption from VHT cannot be claimed for the chargeable period from 1 November 2026 to 31 October 2027. This is because the valuation date for CAT purposes will fall during this chargeable period.

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Published: 02 October 2026 Please rate how useful this page was to you Print this page

Further guidance
- Part 22B-01-01Vacant Homes Tax