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.
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.