Revenue eBrief No. 270/23
28 December 2023
Vacant Homes Tax - Part 22B-01-01
Tax and Duty Manual Part 22B-01-01 (Vacant Homes Tax) has been updated to provide for the increase in the rate of Vacant Homes Tax from three times to five times the basic rate of Local Property Tax. This rate change came into effect as a result of the passing of Finance (No. 2) Act 2023 and applies for the chargeable period from 1 November 2023 to 31 October 2024.
The overview, paragraph 2.3.1 and paragraph 4.3 of the Manual have been updated to reflect this change.