Vacant Homes Tax
- Thread starter Pmc365
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torblednam
Registered User
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Take screenshots!
As it happens revenue contacted me about this by telephone as I'd sent in a query. They helpful did my return for me and I was able to pay it as well. 3 times the LPT. Then I discovered it's 5 times in the second year and then 7 times in the third year !!! And might be more depending on the budget.
I was told that there was glitches in the system and people were having problems.
As it's a new tax I'm finding it a bit confusing.
It was a new tax in 2023, but your liability is based on 1st November 2022 I think. (I've paid now for 1/11/2022 to 31/10/2023). This is how it looks on my online
I'm confused as to why that says 2024, does that mean liability is 7th November 2024 for 2022 to 2023?
I was told that there was glitches in the system and people were having problems.
As it's a new tax I'm finding it a bit confusing.
It was a new tax in 2023, but your liability is based on 1st November 2022 I think. (I've paid now for 1/11/2022 to 31/10/2023). This is how it looks on my online
I'm confused as to why that says 2024, does that mean liability is 7th November 2024 for 2022 to 2023?
gort_gráinneog
Registered User
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I think it's because the payment is due in 2024 for the chargeable period November 2022 - 2023.
Likewise the payment for the period November 2023 - 2024 is due in the year 2025.
As it is applied based off whether the property was occupied for 30 days or less in a 12 month period... the 12 month period needs to have elapsed before you can determine that. So it's essentially paid on look back. I think the fact it's November rather than 1 January probably adds to a bit of confusion.
Likewise the payment for the period November 2023 - 2024 is due in the year 2025.
As it is applied based off whether the property was occupied for 30 days or less in a 12 month period... the 12 month period needs to have elapsed before you can determine that. So it's essentially paid on look back. I think the fact it's November rather than 1 January probably adds to a bit of confusion.
Period 1 - Chargeable Period 1/11/2022 - 31/10/2023
Submit VPT return by 7/11/2023
3 times LPT
Three payment options
- Payment DD to be set up by 1st Jan 2024 and will be taken on 21st March 2024 or
- Monthly DD to be set up by 1st January 2024 to be taken between 15 Jan 2024 and 15 Dec 2024 or
- pay with a bank/credit card on 1st January 2024
Period 2 - Chargeable Period 1/11/2023 - 31/10/2024
Submit VPT return by 7/11/2024 Pay Tax by 7/11/2024
5 times LPT
Period 3 - Chargeable Period 1/11/2024 - 31/10/2025
Submit VPT return by 7/11/2025 Pay Tax by 7/11/2026
7 times LPT
3 payment options
So I wasn't late? There is a 5% surcharge if late, late on paying or late on doing return? and if 2 months late the surcharge is 7%
I think we need a key post on this @Brendan Burgess (this is currently a work in progress for me)
Submit VPT return by 7/11/2023
3 times LPT
Three payment options
- Payment DD to be set up by 1st Jan 2024 and will be taken on 21st March 2024 or
- Monthly DD to be set up by 1st January 2024 to be taken between 15 Jan 2024 and 15 Dec 2024 or
- pay with a bank/credit card on 1st January 2024
Period 2 - Chargeable Period 1/11/2023 - 31/10/2024
Submit VPT return by 7/11/2024 Pay Tax by 7/11/2024
5 times LPT
Period 3 - Chargeable Period 1/11/2024 - 31/10/2025
Submit VPT return by 7/11/2025 Pay Tax by 7/11/2026
7 times LPT
3 payment options
So I wasn't late? There is a 5% surcharge if late, late on paying or late on doing return? and if 2 months late the surcharge is 7%
I think we need a key post on this @Brendan Burgess (this is currently a work in progress for me)
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gort_gráinneog
Registered User
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- 25
That's a good breakdown but your return date submissions for period 1 and period 2 are incorrect.
According to the info on revenue.ie :
"If Vacant Homes Tax (VHT) applies to your property, you must submit a VHT Return by 7 November, following the end of the chargeable period.
If VHT applied to your property for the first chargeable period, you should have submitted your VHT Return to Revenue by 7 November 2023. If you have not yet done so, you should do so immediately.
If VHT applied to your property for the second chargeable period, you should submit your VHT Return to Revenue by 7 November 2024.
Note
The first chargeable period for VHT was 1 November 2022 to 31 October 2023.
The second chargeable period was 1 November 2023 to 31 October 2024.
The third chargeable period is 1 November 2024 to 31 October 2025.
Thanks for reply. Even if I took screenshots it wouldn't prove the impossibility of ticking the relevant box or impossibility of uploading adocument for a specific property.
Is one obliged to submit supporting documents to claim an exemption,which I attempted to do this year by uploading or must one just retain proof on file on case of Revenue enquiry?
This is unclear.
So I should have done Period one by 7 Nov of last year, 2023?
Which I did yesterday 7 Nov 2024. Does that give taxpayers a window of only 7 days in any given year to submit the return?
And now I should do Period 2, yesterday! But one of my family moved in end of October, so then it’s before 1st November this year, and then it doesn’t apply?
Just send a message on the revenue lpt website about your issue, they will reply. They also know there was a technical issue.
charlie007
Registered User
- Messages
- 210
Or ring 01-7383626 (LPT & VHT helpline) on Monday.
I made contact earlier today and my issues were quickly sorted.
Seconded. I found the LPT helpline very helpful when I had to contact them a few times in recent months to deal with some legacy LPT arrears and other issues.
Thanks, I've changed the dates now by editing the post. Also I put in payment dates.
As I was late by over a year I just paid directly the other day. I don't think they are going to charge me the penalty interest.
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And I've now also sorted out Period 2, had 3 options, declare it as rented, or occupied or change of ownership. So I ticked occupied. For the first time ever a pop up appeared about keeping records for 6 years. For that we have the change of utility bills, the new bank account, request for the prsi card, so that should do it. Just before the change in status I've also got the letter from both Bord Gais and the ESB of no utility usage (which obviously will change now)
Still not sure what happens over me being late for the first chargeable period as regards penalties, but we did our tax returns for 2023 and refunds already processed to us. There's no tax or income in 2024 so maybe there is no penalty.
Still not sure what happens over me being late for the first chargeable period as regards penalties, but we did our tax returns for 2023 and refunds already processed to us. There's no tax or income in 2024 so maybe there is no penalty.
It would be much easier if it was a calendar year. And that you have to do it first week in January with payments in March by DD/or monthly from 31st Jan,.