Vacant Homes Tax is an annual tax that related to residential properties that are in use as a dwelling for less than 30 days in a 12-month chargeable period.
This tax was introduced by the Finance Act 2022.
The first chargeable period is from 1 November 2022 – 31 October 2023.
The tax is charged at three times the base Local Property Tax rate (excluding any local adjustment factor) and is charged in addition to Local Property Tax.
