Empty Homes Tax FAQ

Review a list of questions and definitions about the Empty Homes Tax, also known as the Vacancy Tax:

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2022

Declaration for 2022: February 2, 2023

Empty Homes Tax payment for 2022: April 14, 2023

Ready to declare?

Declaration due date for 2022 tax year: February 2, 2023

The deadline has passed to make a declaration for the 2021 tax year, but you can still make a late declaration until July 5, 2023. 

Only one declaration is required per property each year. 

How to declare

如何提交申報 

如何提交申报  

ਕਿਵੇਂ ਐਲਾਨ ਕਰਨਾ ਹੈ

Common questions

About the tax

Definitions of words or phrases

Real estate