Revenue eBrief No. 191/23 – Vacant Homes Tax

Revenue eBrief No. 191/23 30 August 2023 Vacant Homes Tax  Revenue has published a new Tax and Duty Manual, Vacant Homes Tax – Part 22B-01-01. Vacant Homes Tax (“VHT”) is an annual tax that applies to residential properties in use as a dwelling for less than 30 days in a 12-month chargeable period. VHT was introduced […]