Vacant Homes Tax (VHT)
- Foilsithe:
- An t-eolas is déanaí:
The Vacant Homes Tax aims to bring empty homes back into use for rent or sale. It applies to habitable homes that are used for less than 30 days in a year.
- It’s a self-assessed annual tax, collected by Revenue Commissioners.
- Since its introduction in Budget 2023, the rate has increased from 3x to 7x the Local Property Tax for the property.
- As of July 2025, about 2,300 properties were liable, generating €2.2 million.
Revenue keeps a vacant property register to track changes and understand why homes remain empty. This helps inform future housing policy.