Donegal County Council says it’s not possible to determine how much Vacant Homes Tax is paid by homeowners in Donegal. Cllr Albert Doherty had asked how much VHT had been paid in each municipal district, and also how many houses are estimated to be vacant in Donegal. The Vacant Homes Tax applies to residential properties used as a dwelling for less than 30 days in a 12-month chargeable period. Accordingly, they say, Donegal County Council would not hold and does not have access to records relating to Vacant Homes Tax returns, payments or payment values for the county. However, they stress this includes houses under reservation or for sale or rent, and not necessarily available for occupation.