# Vacant Homes Tax  - 3 times the Basic LPT



## Brendan Burgess (27 Sep 2022)

on homes occupied less than 30 days a year. 

Self-assessed 

3 times the Basic LPT


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## Protocol (27 Sep 2022)

Very low threshold compared to the Canadian vacancy taxes.

If you move into house for 30 days, it becomes exempt.

Canada is typically six months.


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## rustbucket (27 Sep 2022)

Brendan Burgess said:


> on homes occupied less than 30 days a year.
> 
> Self-assessed
> 
> 3 times the Basic LPT


Independent reported that it applied to houses unoccupied for 30 days a year. I thought that was harsh


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## fistophobia (27 Sep 2022)

Self-assessment. Very easy to avoid this - get a family member to move in for one month.


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## Sconeandjam (27 Sep 2022)

You could go on holiday for that lenght time. Many pensioners go aboard for a month or two over the Christmas.


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## Protocol (27 Sep 2022)

It's easy to get confused over the 30 days.

The Indo is confused.

The official document is clear.

If occupied for 30 days = not vacant.


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## JohnJay (27 Sep 2022)

It seems nonsense to me. It doesn't apply to derelict houses. So a developer can buy up half a street and let it go derelict. Failing that, say you used it as a holiday home for 30 days over the year. Its self-assessed, so who's gonna say you didnt?


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## Horatio (28 Sep 2022)

I know of houses without modern facilities, you know those old cottages you see on daft that are not quite derelict (I think) but are also not serviced with power & or water. I wonder where they fall on the Vacant<>Derelict spectrum.
I'd imagine quite a few property owners of these types of properties are in for a shock as they would never have viewed those properties as viable for tenancy.

I'm not even sure of the technical definition for dereliction.

Info on Derelict propery definition & levy here: https://www.citizensinformation.ie/...ngs_and_structures/derelict_sites.html#lfaec6


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## Horatio (28 Sep 2022)




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## lff12 (28 Sep 2022)

Derelict sites and vacancies are two entirely different things.
Assuming this is to place a "cost" on landlords deliberately leaving a unit vacant after a tenant leaves in order to reset the rent.
LPT is still quite small so cost in most cases is as little as 500-600. And is it per year or one off?

On the other hand, it might be a way to try to prevent dereliction in the first place.


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