What Is The Vacant Homes Tax
Plan your expenses and deductions strategically each year
Egestas tincidunt ipsum in leo suspendisse turpis ultrices blandit augue eu amet vitae morbi egestas sed sem cras accumsan ipsum suscipit duis molestie elit libero malesuada lorem ut netus sagittis lacus pellentesque viverra velit cursus sapien sed iaculis cras at egestas duis maecenas nibh suscipit duis litum molestie elit libero malesuada lorem curabitur diam eros.
- Morbi fringilla molestie magna sed dictum. Praesent pharetra turpis augue.
- Cras mi purus, viverra vitae felis sit amet, tincidunt fringilla lorem.
- non mattis urna ex nec sem. Donec varius diam et suscipit venenati proin tincidunt
- Quisque euismod posuere lacus sit amet volutpat. Praesent vel imperdiet
Maintain accurate and organized financial records for easy reporting
Tincidunt pharetra at nec morbi senectus ut in lorem senectus nunc felis ipsum vulputate enim gravida ipsum amet lacus habitasse eget tristique nam molestie et in risus sed fermentum neque elit eu diam donec vitae ultricies nec urna cras congue et arcu nunc aliquam at.
Talk to a tax professional for expert guidance
At mattis sit fusce mattis amet sagittis egestas ipsum nunc scelerisque id pulvinar sit viverra euismod. Metus ac elementum libero arcu pellentesque magna lacus duis viverra pharetra phasellus eget orci vitae ullamcorper viverra sed accumsan elit adipiscing dignissim nullam facilisis aenean tincidunt elit. Non rhoncus ut felis vitae massa mi ornare et elit. In dapibus.
- Morbi fringilla molestie magna sed dictum. Praesent pharetra turpis augue.
- Cras mi purus, viverra vitae felis sit amet, tincidunt fringilla lorem.
- non mattis urna ex nec sem. Donec varius diam et suscipit venenati proin tincidunt
- Quisque euismod posuere lacus sit amet volutpat. Praesent vel imperdiet
Personalized Marketing: AI helps in analyzing customer data to create personalized marketing campaigns
At mattis sit fusce mattis amet sagittis egestas ipsum nunc. Scelerisque id pulvinar sit viverra euismod. Metus ac elementum libero arcu pellentesque magna lacus duis viverra. Pharetra phasellus eget orci vitae ullamcorper viverra sed accumsan. Elit adipiscing dignissim nullam facilisis aenean tincidunt elit. Non rhoncus ut felis vitae massa. Elementum elit ipsum tellus hac mi ornare et elit. In dapibus.
“Amet pretium consectetur dui aliquam. Nisi quam facilisi consequat felis sit elit dapibus ipsum nullam est libero pulvinar purus et risus facilisis”
Use accounting and tax software to make management easier
Placerat dui faucibus non accumsan interdum auctor semper consequat vitae egestas malesuada quam aliquam est ultrices enim tristique facilisis est pellentesque lectus ac arcu bibendum urna nisl pharetra bibendum felis senectus dolor commodo quam elementum sapien suscipit qat non elit sagittis aliquam a cursus praesent diam lectus tellus mi lobortis in amet ac imperdiet feugiat tristique nulla eros mauris id aenean a sagittis et pellentesque integer ultricies sit non habitant in cras posuere dolor fames.
What Is The Vacant Homes Tax?
Revenue have recently published details of their new Tax & Duty Manual in relation to the Vacant Homes Tax(VHT) which was introduced by the Finance Act 2022 and its first chargeable period will apply from 1 November 2022-31 October 2023.
What Is the Vacant Homes Tax (VHT)?:This tax is an annual tax that applies to residential properties in use as a dwelling for less than 30 days in a 12-month chargeable period. VHT is charged at three times the base Local Property Tax(LPT) rate for the property in question.
Please note that this charge if applicable is charged in addition to any LPT due on the property. It is important to note that the person liable for VHT will be the same as the liable person for LPT purposes.
See section 3 of Revenues Tax and Duty manual for VHT for more information.
How To Determine If VHT Applies To Your Property:
More detailed information (including examples)on VHT applying to a property can be found in Section 2 of Revenues Tax and Duty manual for VHT
VHT Exemptions:
8 exemptions exist which if apply in the case of your property will allow you to claim exemption from this payment.
How Is My Payment Calculated?
Your VHT payment is calculated as 3 times your LPT rate(excluding any local adjustment factor).
When Is My Payment Due?
Your VHT must be paid on or before 1 January immediately following the chargeable period. Therefore for the period 1 November 2022 to 31 October 2023 the VHT payment will fall due on or before 1 January 2024.
How Can I Make My Payment?
Payment can be made on line using:
- Credit or Debit card
- Entering into an Advance Debit Instruction(ADI) or
- Monthly through a Direct Debit arrangement.
Should you require any further information in relation to this payment please do not hesitate to contact us directly and a DBASS advisor will be happy to discuss this subject in more detail with you. You can contact us on
