Taxes Consolidation Act 1997 section 653BC

Exemptions

Section 653BC sets out eight exemptions from vacant homes tax (VHT) that a chargeable person may claim in their VHT return for a chargeable period.

• Exemptions cover death of the owner-occupier, ongoing estate administration, active marketing for sale or rent, court orders prohibiting occupation or sale, and substantial structural works or repairs.
• An exemption also applies where the owner ceased to occupy the property due to certified mental or physical infirmity, having previously lived there as a sole or main residence.
• Properties owned by a North-South implementation body under the British-Irish Agreement Act 1999 are exempt.
• Each exemption must be claimed in the VHT return for the relevant chargeable period, and the qualifying conditions must be met throughout that period.