Taxes Consolidation Act 1997 section 653AY

Date for payment of vacant homes tax

Section 653AY sets out the date for payment of vacant homes tax (VHT).

  • VHT for a chargeable period is due and payable on or before 1 January in the year immediately following the end of that chargeable period.
  • A chargeable period runs from 1 November to the following 31 October.
  • The first chargeable period was 1 November 2022 to 31 October 2023, making VHT for that period payable on or before 1 January 2024.
  • The obligation to pay by the due date applies regardless of whether a return has been filed or an assessment has been made.

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