If you own a residential property, and it was in use as a dwelling for less than 30 days in the 12 month chargeable period from 1st November 2022 to 31st October 2023, you may be liable for Vacant Homes Tax. The rate of Vacant Homes Tax for a property for the 2022 / 2023 chargeable period was 3 times the basic rate of Local Property Tax. This is payable in addition to Local Property Tax. It was increased to 5 times the basic rate of Local Property Tax in Budget 2024.
Further details below: