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Vacant Homes Tax

Jan 13, 2025

Revenue has updated the Tax and Duty Manual regarding the Vacant Homes Tax (VHT) to provide for the increase in the rate of VHT from five times to seven times the basic rate of local Property Tax. The rate change applies for the chargeable period from 1 November 2024 to 31 October 2025 and all future chargeable periods.

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