What you need to do
Step 6: Confirm your payment type
The rate of VHT you pay depends on the basic rate LPT charge for your property.
Your basic rate of LPT can be increased or decreased by your Local Authority. This is known as the Local Adjustment Factor (LAF). Your VHT is calculated on the LPT basic rate before any adjustment to take account of the LAF is made.
Vacant Homes Tax - Rates
| Charageable Period |
Dates |
VHT Rate |
| 1 |
1 November 2022 to 31 October 2023 |
3 times the basic LPT rate for 2023 |
| 2 |
1 November 2023 to 31 October 2024 |
5 times the basic LPT rate for 2024 |
| 3 |
1 November 2024 to 31 October 2025 |
7 times the basic LPT rate for 2025 |
| 4 |
1 November 2025 to 31 October 2026 |
7 times the basic LPT rate for 2026 |
When you submit your VHT return, you will be asked to confirm your payment type. You can choose to:
- spread your payments over the following calendar year by monthly direct debit
- pay in full through an Annual Debit Instruction (ADI)
- or
- 'Pay Now' in full by credit or debit card.
If you choose to pay by ADI, you need to instruct Revenue of this by 1 January following the end of the chargeable period. However, payment will not be taken until 20 March.
If you choose to pay by monthly direct debit, you need to instruct Revenue of this by 1 January following the end of the chargeable period. Your VHT payment will be deducted each month from the account you provide, from 15 January to 15 December.
Due dates for each chargeable period
VHT due dates for each chargeable period
| Chargeable Period |
Start Date |
End Date |
VHT Return Due |
VHT Payment Due Date |
| 1 |
1 November 2022 |
31 October 2023 |
7 November 2023 |
1 January 2024 unless paying by Direct Debit or Annual Debit. |
| 2 |
1 November 2023 |
31 October 2024 |
7 November 2024 |
1 January 2025 unless paying by Direct Debit or Annual Debit. |
| 3 |
1 November 2024 |
31 October 2025 |
7 November 2025 |
1 January 2026 unless paying by Direct Debit or Annual Debit. |
| 4 |
1 November 2025 |
31 October 2026 |
7 November 2026 |
1 January 2027 unless paying by Direct Debit or Annual Debit. |