Revenue eBrief No. 018/26
27 January 2026
Agents Guide to the Collector General's Division
Tax and Duty Manual Agent's Guide to the Collector-General's Division has been updated as follows:
- Vacant Homes Tax (VHT) - Information in relation to VHT is new to the manual.
- Local Property Tax (LPT) - The manual has been updated to include information in relation to the LPT Charge based on the valuation of the property as at 1 November 2025.
- Paragraph 15 - Change of Address has been updated to include requirements of company address as per section 50 of the Companies Act 2014. Instructions are also provided on changing addresses on ROS and the requirement for change of address requests to be raised via Revenue Online Service (ROS) to protect information security.