An overview of the new Vacant Homes Tax (VHT)
[/caption]Overview On 15 December 2022, Finance Act 2022 (“the Act”) was signed into law. Section 96 of the Act provides for the introduction of a new Vacant Homes Tax (VHT) with effect from 1 November 2022. The Government’s stated aim of the measure is the increase of the supply of residential properties for rent or […]