An empty house: do you need to file a Vacant Homes Tax return by 7 November?

The approaching filing deadline

Your house is empty. Perhaps it is being sold, perhaps substantial work is under way, or perhaps you are still deciding what to do with it. Does that mean a tax bill—or a form you can safely ignore?

With 7 November 2026 approaching, that distinction deserves attention. Revenue’s guidance, published on 30 September, confirms that returns for the fourth Vacant Homes Tax chargeable period are due on that date. The period being assessed is 1 November 2025 to 31 October 2026. This is an existing filing obligation, not a newly announced tax (Revenue, 2026a).

For a homeowner in Strokestown, a family dealing with an empty residence in Mohill, or an owner preparing a Longford property for sale, the useful question is the same: which rule applies to this particular house?

Start with use, not appearances

VHT can apply where a property is residential for Local Property Tax purposes and was used as a dwelling for fewer than 30 days during the chargeable period. Revenue explains that dwelling use involves normal activities and overnight occupation. Keeping furniture or other belongings there does not, by itself, count (Revenue, 2026b).

A closed curtain or an untidy garden tells a passer-by very little about those facts. Equally, an owner’s intention to move in eventually does not establish how the house was used during the year just ended. Work from dates and evidence, rather than the loose description “vacant”.

No tax due can mean two different things

Revenue identifies exclusions where the property was sold during the period, was subject to a qualifying tenancy, or was exempt from LPT for the year in which the period ended. If an exclusion applies, its guidance says a VHT return and payment are not ordinarily required. Records still matter, and Revenue may request information or a return (Revenue, 2026c).

“Qualifying tenancy” has a specific meaning here: Revenue sets out a minimum 30-day rental period, RTB registration, and a requirement that landlord and tenant are not related or connected. Do not assume that every informal letting arrangement qualifies (Revenue, 2026b).

An exemption is different. Where VHT applies but the property meets an exemption’s conditions, the exemption must be claimed on the return for that chargeable period. A potential exemption is therefore not a reason to leave the paperwork untouched (Revenue, 2026d).

If it is for sale, the asking price matters

Revenue’s sale exemption requires a genuine, sustained marketing effort. The price sought must not exceed market value, and conditions must not be attached with the purpose of impeding a sale. The exemption must be claimed for each relevant period (Revenue, 2026e).

That has a practical consequence for sellers: retain the marketing history and the evidence supporting the asking price. An advertisement alone should not be treated as a complete answer.

My view is that honest pricing serves an owner twice: it gives the sale a credible starting point and makes the reasoning behind it easier to explain. That does not mean accepting an inadequate offer. It means being able to distinguish a supported valuation from a hopeful number. Neither an agent’s opinion nor an asking price guarantees Revenue’s acceptance of an exemption.

Renovation is not an automatic exemption

Revenue provides an exemption for structural works, substantial repairs or substantial refurbishment, subject to conditions. Works must have been carried out for at least six months within the chargeable period, without undue delay. In addition, either the specified professional certification and, where required, prior planning permission conditions must be met, or the costs must exceed 20% of the property’s pre-works market value. The certification route concerns whether occupation would threaten occupants’ health and safety (Revenue, 2026f).

That is more demanding than saying “we are doing it up”. A grant award does not, on its own, demonstrate that these VHT conditions were satisfied. Keep the project dates, invoices and relevant professional records together, and have the particular circumstances checked.

Separate the return from the payment

For this period, VHT is seven times the property’s basic 2026 LPT charge, before the local authority’s adjustment. The payment deadline is 1 January 2027 unless paying through the direct-debit or annual-debit arrangements. Those arrangements must be instructed by 1 January; choosing a later collection method does not move the November filing deadline (Revenue, 2026g).

That distinction matters when planning cash flow. Establish whether a liability exists first, then check the correct calculation and payment method. Do not multiply an adjusted LPT bill without checking the underlying basic charge.

What to gather now

Pull together the occupation dates, relevant utility or waste bills, letting records and any documents supporting an exclusion or exemption. Revenue requires records to be retained until the later of six years from the end of the year in which the period ends, or completion of its enquiries (Revenue, 2025).

The return is submitted through Revenue’s VHT portal, accessible through myAccount, ROS or the LPT online service. Joint owners use one return submitted by the designated chargeable person. If responsibility is shared within a family, establish who is dealing with it (Revenue, 2026h).

There is no evidence in these national rules of a particular effect on house prices or supply in any local town. What they do establish is a deadline and a set of tests. For an uncertain owner, the useful next step is a prompt discussion with Revenue or a tax adviser, with the property records in hand.