Vacant Home Tax

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.

View the Tax and Duty Manual here>> 

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