What you need to do

Overview

You may be liable for the Vacant Homes Tax (VHT) if:

• you own a residential property
• and
• it was in use as a dwelling for less than 30 days in the 12-month chargeable period.

The chargeable period for VHT every year is from 1 November to 31 October of the following year. 

VHT returns are due on 7 November, following the end of the chargeable period. 

Steps to take in 2025

On 1 November 2025, you must determine if your residential property was vacant for any period during the third chargeable period. You should review these six steps to understand what you need to do:

• Step 1: Check if your property is a residential property for Local Property Tax (LPT).
• Step 2: Check if VHT applies to your property.
• Step 3: Check how long your property was in use.
• Step 4: Check if you are eligible for an exemption.
• Step 5: Submit your VHT Return.
• Step 6: Confirm your payment type.

What to do if Revenue contacts you about your property

Even if you have assessed that VHT does not apply to your property, Revenue may still ask you to:

• confirm the status of your property
• and
• submit a VHT Return for your property, if required.

To confirm the status of the property, you may be asked to provide evidence that, during the chargeable period, your property has been:

• occupied
• sold
• or
• subject to a qualifying tenancy.

To submit a VHT Return for your property, you can use:

• myAccount
• Revenue Online Service (ROS)
• or
• the LPT portal.

For further information on submitting your return, please see Step 5.

Next: Step 1: Check if your property is a residential property for LPT