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Have you received your Vacant Homes Tax (VHT) demand?

Rising homelessness, skyrocketing rents, the struggle to save for a deposit, denial of full
mortgage approval, no houses available… it seems that there is only ever bad news about
the Irish housing situation.

But could the Vacant Home tax be the incentive that is required to get homes that are
languishing idle into the market. Let’s hope so.

So, you have received a VHT demand, what next?

VHT is a self-assessed annual tax that applies to residential properties in use as a dwelling
for less than 30 days in a 12-month chargeable period. The initial chargeable period is the
12months ending the 31 st October 2023.

An exemption may be available in certain circumstances. Any liability to VHT is in addition to
a liability to LPT.

You may receive a demand from revenue, but if not, you have to make a declaration to revenue as
to whether your property is liable by the 7 th November latest.

You may receive a demand from revenue, but if not, you have to make a declaration to revenue as
to whether your property is liable by the 7 th November latest.

To confirm the status of your property, you may be asked to provide evidence that, during the
chargeable period 1 st November 2022 to 31 st October 2023, your property has been:
occupied, sold or subject to a qualifying tenancy.

To submit a VHT Return for your property, you can use the VHT online service. The property ID and
pin number from your LPT return will be required.

You must submit a VHT Return if Revenue asks you to do so.

If you are claiming an exemption

A chargeable person must keep records to ensure that their Vacant Homes Tax (VHT) returns are
The records may include, but are not limited to, documents relating to:

any claim for exemption from VHT
evidence relating to the property being outside the scope of VHT for a chargeable period.

The records must be kept until the later of:
a period of six years commencing from the end of the year in which the chargeable period ends
the date of completion of any enquiries made by Revenue.
Notice to provide records

Revenue may request that you provide records which demonstrate your property was used as a
dwelling for 30 days or more in a chargeable period.

The records that you may need to provide, may include, but are not limited to:
electricity bills
gas bills
waste collection bills
evidence of any short-term lettings
a statutory declaration of the chargeable person.
Revenue may deem the property to be vacant in circumstances where:
you did not provide any records
the records you provide are not sufficient.

Where Revenue deems a property to be vacant, a charge to VHT in relation to that property will

So, it is simply not good enough to say that the property was not vacant, revenue will require proof
Please click on this VHT link for more details

The information in this article is only to be used as a guide. Mannix Property Services
advises all parties to seek professional advice from a suitably qualified individual, it is too big
a decision to leave to chance.

Thinking of selling or leasing your property in Kerry and beyond?

We at Mannix Property Services sell and lease properties across Kerry and beyond.
Please register your details here and our Client Services department will be in touch to see
how Mannix Property Services can help. Alternatively, call Brendan on 086 050 8804
Check out our blogs section for sellers tips, buyers tips, market updates and advice on how
to prepare your property for sale to ensure it achieves a top price.

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