In my understanding if we want to use quantifier, the domain of discourse has to be specified first. This let us focus on those things we care the most. E.g. let $S$ be the set containing "all people not taller than 180cm", then $\bar S$ may contain a tree taller than 180, or a monkey who likes tomato, etc. Since the definition/description from Wikipedia uses quantifier:
["]In mathematics and logic, a vacuous truth is a statement that asserts that all members of the empty set have a certain property.["]
It depends on the domain of discourse, or the universal set, to say something is vacuously true. Using the just example following the definition
$$\textrm{all cell phones in the room are turned off.}$$
will be vacuously true whenever there are no cell phones in the room: Here a room with no cell phones is the domain of discourse, and in this case it's vacuously true. The adjective "vacuously" is omitted in the text.
But as the example you mentioned in the comment, when quantifier is not used, it can also be said vacuously true, and it's more formal (which is what Wiki says, not me)
More formally, a relatively well-defined usage refers to a conditional statement with a false antecedent.
In short, when
- Quantifier is used, and the target $S$ is an empty (sub)set. (which leads to antecedent be true, because no counter-example can be found), more specifically
$$[\forall x\in S, P(x)]\equiv T, \textrm{when }S=\emptyset$$
And this means the truth of
$$[\forall x\in S, P(x)\implies Q]\equiv Q$$
is depends on $Q$.
- the antecedent (a single target) is false.
both are called vacuously true, because we don't care this case so much, we interested in "if $P$ happen, $Q$ will happen".
To make the problem more clear, we may check the statement "For all x, P(x)⇒Q(x)". Can we say this statement is vacuously true in the domain Fx (Fx is defined as above)?
Yes, only in the domain $F_x$.