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Household Charge

Introduction

In 2012, a Household Charge of €100 was charged on residential property in order to fund local services. This charge was an interim measure. It was separate from, and in addition to, the Non-Principal Private Residence (NPPR) charge.

The Local Property Tax (LPT) was introduced in 2013 and replaced the Household Charge.

How the Household Charge operated

If you owned a residential property in Ireland on 1 January 2012, even if you were living abroad, you were obliged to declare your liability for the Household Charge and pay it to the Household Charge bureau by the due date. Virtually all private residential properties were liable for the charge, including apartments and bedsits, as well as second homes or other property on which you had to pay the Non-Principal Private Residence (NPPR) charge. A detailed set of Frequently asked questions is published on the Household Charge website.

Certain people and properties were not liable - see 'Waivers' and 'Exemptions' below. You may wish to re-check which unfinished housing estates qualify for waivers, as some estates were unintentionally omitted from the original published lists.

If you wish to sell or transfer the property at any stage, you will need proof that the Household Charge was paid or that a waiver or exemption applied. The relevant certificates are described here.

If you have not yet paid the Household Charge

If you have not already paid the Household Charge and you owned a dwelling on 1 January 2012, you are liable for the Household Charge on it, subject to certain waivers and exemptions - see below.

If your house was rented out, you are liable for the charge, not your tenant. However, if it was let on a lease of more than 20 years, the person to whom it was leased is the owner for the purposes of the charge.

Paying arrears

Since 1 July 2013, any outstanding Household Charge has been increased to €200 and added to the Local Property Tax (LPT) on the property. It is being collected through the LPT system - read more in our document on paying the LPT.

If your outstanding Household Charge has been transferred to the LPT system, details of the property will have been recorded by Revenue – you do not need to register it with the Household Charge bureau.

Read more about Household Charge arrears on the Revenue website.

Waivers

If you are in one of the following 2 situations, you can claim a waiver (pdf) from the Household Charge. You must complete the Household Charge application form to register for the waiver – see How to apply below.

*You may wish to re-check the list of unfinished estates qualifying for waivers in your county, as some estates were unintentionally omitted from the original published lists. If your home is in one of the listed estates and you did not pay the Household Charge, you must still register for a waiver. If you did pay the charge, you can request a refund – see How to apply below.

Exemptions

Certain residential properties were exempt from the 2012 Household Charge.The exemptions are listed on the Household Charge website. There is no need to register exempt properties.

The Household Charge legislation did not provide an exemption for properties affected by pyritic damage, though residential properties that are certified as having significant pyritic damage qualify for an exemption from Local Property Tax (LPT).

However, Revenue will treat outstanding Household Charge arrears, which have now been converted into €200 of LPT, as coming within the scope of the LPT exemption, so if you qualify for the pyrite exemption from LPT for 2013 and/or 2014 you will not be required to pay the €200 of Household Charge arrears.

Read more in Revenue’s FAQs.

Deceased owners

If the owner of a residential property has died, the personal representative of the deceased is liable for the charge if a grant of representation has been taken out. If no grant has been taken out, no charge is payable.

The personal representative will be liable to pay any outstanding charges within 3 months of taking out a grant of representation – these charges are those which were outstanding at the time of the owner’s death. If the personal representative does not pay any outstanding charges within this 3-month period, the charges and interest start to accumulate again from the date of the grant of representation.

The last date for grant of representation to qualify for payment of the Household Charge was 30 June 2013. The payment must have been made to the Household Charge bureau within 3 months of that date – by 30 September 2013.

If the grant of representation was made on or after 1 July 2013, or if the payment was not made within 3 months of the grant of representation, then the €200 LPT applies and is handled by Revenue.

Rates

The Household Charge was €100, payable (along with any penalties) in a single payment.

Late payment penalties

Late payment interest and fees were applied if you did not pay the charge in full by 31 March 2012 or set up a direct debit.

The arrears were capped at €130 if you paid by 30 April 2013. For payments in May 2013, the total payable was €144 and for payments in June 2013 the total was €145.

If your Household Charge payment was still outstanding on 1 July 2013, it was increased to €200 and added to the Local Property Tax (LPT) payable on the property. If you do not pay this additional €200, interest and penalties will apply under the LPT system - see our document on paying the LPT.

How to apply

Paying arrears

To view your Local Property Tax record and pay the arrears, log in to LPT (including Household Charge Arrears) On-line, using your PPSN, Property ID and PIN.

For any further information about paying Household Charge arrears, please contact Revenue at the address below.

If you paid the arrears to Revenue through the LPT system on or after 1 July 2013, you should also contact Revenue for any further queries about the payment.

Waivers, exemptions and other queries

The Household Charge bureau of the Local Government Management Agency handles all queries about waivers or exemptions from the Household Charge - see Where to apply below.

To claim a waiver, you must register the property using the New Account Registration form HC12N (pdf). Printed copies of this form are available in most local authority offices, libraries and Citizens Information Centres. They are also available in post offices. Please note that post offices do not handle completed forms or payments.

You can also order a form by phoning the Household Charge bureau directly.

You can register up to 2 properties on the form. Use the ‘Additional properties’ form HC12A (pdf) for any further properties.

Send the completed form to the Household Charge bureau at the address below.

If your query is about Household Charge payments made before 1 July 2013 – including requesting a refund (pdf), a receipt or a certificate of discharge, contact the Household Charge bureau at the address below.

Where to apply

For payment of arrears through the LPT system, contact:

The Revenue Commissioners

Local Property Tax (LPT) Branch
P.O. Box 1
Limerick
Ireland

Tel:+353 (0) 1 702 3049 (for calls from outside ROI only)
Locall:1890 200 255
Homepage: http://www.revenue.ie/en/tax/lpt/index.html

For waivers, exemptions and other queries, contact:

Household Charge

Local Government Management Agency
PO Box 12168
Dublin 1

Opening Hours: Mon-Fri 10 am - 12 noon
Tel: +353 (0) 1 485 3695 (for calls from outside ROI only)
Locall: 1890 357 357
Homepage: http://www.householdcharge.ie/
Email: support@householdcharge.ie

Page updated: 25 November 2014

Language

Gaeilge

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Contact Us

If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.