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For Written Answer on : 07/03/2024
Question Number(s): 200,201 Question Reference(s): 11212/24, 11213/24
Department: Finance
Asked by: David Stanton T.D.


* To ask the Minister for Finance to list, in tabular form, by each local authority area, the number of vacant homes tax (VHT) returns received by the Revenue Commissioners during the first chargeable period of 1 November 2022 to 31 October 2023; the number of exemptions to the VHT applied for and the number of these applications allowed; the amount collected in respect of each local authority area; and if he will make a statement on the matter.

– David Stanton T.D.

For WRITTEN answer on Thursday, 7 March, 2024.

* To ask the Minister for Finance with regard to the vacant property tax (VPT), the number of times that the Revenue Commissioners have requested property owners who have assessed that VPT does not apply to their property, to confirm the status of their property or to submit a VHT return on their property; and if he will make a statement on the matter.

– David Stanton T.D.

For WRITTEN answer on Thursday, 7 March, 2024.


The Vacant Homes Tax (VHT) as announced in Budget 2023, aims to increase the supply of homes for rent or purchase to meet demand.  Legislative provision for the tax was made in the Finance Act 2022. A residential property will be within the scope of VHT, if it has been occupied as a dwelling for less than 30 days in a chargeable period.

VHT operates on a self-assessment basis, where the number of properties in scope and the amount of tax payable, depends on the self-assessed returns submitted by property owners, the number of properties declared as liable, and the number of property owners entitled to claim available exemptions from the tax. The first chargeable period commenced on 1 November 2022 and ended on 31 October 2023. The first self-assessed returns were due on 7 November 2023 and the associated tax payable on or before 1 January 2024.

VHT does not apply to derelict or uninhabitable properties. Where a property is uninhabitable, to such an extent that it is not suitable for occupation, it is outside the scope of VHT and is not taxable. In such circumstances, the property owner is not required to file a VHT Return.

I am advised by Revenue that the online VHT Portal became available to the public on 25 September 2023, where property owners can confirm the occupation status of their property, file VHT Returns, make payments, and submit any necessary documentation to Revenue. The VHT portal guides the user through 3 steps, which allows them to either declare that the property is outside the scope of the tax, or to file the VHT return. 

Revenue has developed a vacant property register with data drawn from a range of sources including GeoDirectory, the Residential Tenancies Board, ESB Networks and Revenue’s own LPT register. The register is used to identify residential properties which may come within the scope of VHT. To date, Revenue have written to approximately 25,000 single property owners and 728 multi-property owners requesting the property owners to log onto the portal to confirm whether the properties are occupied or vacant and if applicable, to submit a return. Revenue will continue to refine the vacant property register and may contact further property owners at a later date, following data analysis.

Notwithstanding, property owners are required to submit a return if they determine that VHT applies to their property, even if they do not receive correspondence from Revenue.

To date, the 3-step process through the VHT portal has been completed in respect of 56,779 properties, with 50,710 properties being declared as either occupied or not subject to VHT and 6,069 properties declared as vacant. Of these, exemptions have been claimed in respect of 2,485 properties. Total liability to VHT as of 31 January 2024 is €2m of which, €1.2m has been collected, with Direct Debit (DD) or Annual Debit Instruction (ADI) payment arrangements in place for the balance.  

While data is not currently available on the amount of VHT collected in each local authority area, the following table provides a breakdown of vacant properties by Local Authority as of 4 March 2024.

Local Authority  No. of returns filed    No. Vacant  No. Exempt  
Carlow County Council  4384523
Cavan County Council  2,72915646
Clare County Council  6119038
Cork City Council  2,115201123
Cork County Council  2,535518208
Donegal County Council  1,908424124
Dublin City Council  8,702675361
Dún Laoghaire-Rathdown CC  2,596211120
Fingal County Council  2,64818185
Galway City Council  1,72410749
Galway County Council  95318459
Kerry County Council  1,802443159
Kildare County Council  95516763
Kilkenny County Council  3,1159335
Laois County Council  2,72711722
Leitrim County Council  6437826
Limerick City and County Council  1,651417128
Longford County Council  3485529
Louth County Council  1,50615670
Mayo County Council  1,552345128
Meath County Council  91110647
Monaghan County Council  2,1195525
Offaly County Council  3856723
Roscommon County Council  4589534
Sligo County Council  68415863
South Dublin County Council  1,98311872
Tipperary County Council  92118580
Waterford City & County Council  84316158
Westmeath County Council  4916929
Wexford County Council  6,03323591
Wicklow County Council  69315767
Totals 56,779 6,069 2,485