1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

32.11Vacant Homes tax TCA97 s653BO to s853BO Finance Act 2022 provided for a Vacant Homes Tax (VHT). The rate is five times the LPT base (for chargeable periods commencing on 1 Novemb...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022