Is it necessary to pay Both VHT and LPT on a Vacant House?

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Strongback

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Is it necessary to pay Both VHT and LPT on a Vacant House?

If paying VHT is it also necessary to pay LPT on the same property?
 

Vacant Homes Tax (VHT)

Vacant Homes Tax (VHT)
www.revenue.ie
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. An exemption may be available in certain circumstances. Any liability to VHT is in addition to a liability to LPT.
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