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Vacant Homes Tax (VHT) exemptions

  1. Overview
  2. Properties where the owner has died
  3. Properties where a Grant of Representation was issued
  4. Properties actively marketed for sale or rent
  5. Properties subject to certain Court Orders
  6. Properties that underwent structural works
  7. Property unoccupied due to illness of owner

Overview

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.

Note

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:

If VHT does not apply to your property for the above reasons, you do not need to submit a VHT return. For more information, please see When does VHT apply to a property.

Supporting documentation

If you claim an exemption from VHT, you are required to retain documentation in support of your claim. For further information, please see Record-keeping obligations and legislation.

Next: Properties where the owner has died

Published: 21 November 2023 Print this page

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