Taxes Consolidation Act 1997 section 653AO

Charge to vacant homes tax

Section 653AO charges vacant homes tax on residential properties that are used as a dwelling for fewer than 30 days in a chargeable period, and sets out who is liable to pay the tax.

• Vacant homes tax (VHT) applies to any residential property used as a dwelling for fewer than 30 days in a chargeable period, but does not apply where no local property tax was due, where the property was rented for at least 30 days, or where the property was sold during the period.
• VHT is payable by the chargeable person in relation to the property on the relevant date, which in general terms means the owner of the property on the day after the last day of the chargeable period.
• Where more than one person is a chargeable person on the relevant date, all such persons are jointly and severally liable for the VHT payable on the property.
• VHT may be paid by another person on behalf of the chargeable person.