An empty house: do you need to file a Vacant Homes Tax return by 7 November?
Editorially approved · Sources checked 6 November 2026

References

Revenue (2026a) What you need to do (30 September 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/what-to-do/index.aspx (Accessed: 6 November 2026).

Revenue (2026b) When does VHT apply to a property? (16 October 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/apply/apply-property.aspx (Accessed: 6 November 2026).

Revenue (2026c) Step 2: Check if VHT applies to your property (8 May 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/what-to-do/vht-apply.aspx (Accessed: 6 November 2026).

Revenue (2026d) Step 4: Check if you are eligible for an exemption (8 May 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/what-to-do/exemption-eligible.aspx (Accessed: 6 November 2026).

Revenue (2026e) Properties actively marketed for sale or rent (25 March 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/exemptions/sale-rent.aspx (Accessed: 6 November 2026).

Revenue (2026f) Properties that underwent structural works (25 March 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/exemptions/structural-works.aspx (Accessed: 6 November 2026).

Revenue (2026g) Step 6: Confirm your payment type (30 September 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/what-to-do/payment-arrangements.aspx (Accessed: 6 November 2026).

Revenue (2025) Record-keeping obligations and legislation (21 October 2025). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/obligations-legislation/index.aspx (Accessed: 6 November 2026).

Revenue (2026h) Step 5: Submit your VHT return (30 September 2026). Available at: https://www.revenue.ie/en/property/vacant-homes-tax/what-to-do/vht-return.aspx (Accessed: 6 November 2026).

Further reading (not necessarily consulted in full)