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Household Charge

Introduction

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

The Local Property Tax (LPT) was introduced in 2013 to replace the Household Charge.

Payment of Household Charge arrears

Since 11 June 2014 Revenue have begun writing to property owners for whom there is no record of a Household Charge payment. If you get this letter you have a final opportunity to bring your tax affairs up to date and avoid enforcement action by Revenue.

1. People who pay tax under PAYE and have not paid the Household Charge

If you have not yet paid your Household Charge but are up to date with your LPT obligations you will get a letter from Revenue (these letters started to issue from 11 June 2014). The letter will tell you that an instruction will issue to your employer to start deductions of the outstanding Household Charge of €200 from your wages (or occupational pension). If you pay the outstanding Household Charge when you get the letter, the instruction to your employer will be cancelled. You should log onto LPT (including Household Charge Arrears) On-line to view your record (using your Property ID, PIN and PPSN) and make arrangements to pay the €200 arrears or update your Household Charge arrears record to confirm that you have paid or are exempt from the charge.

2. People whose only source of income is from Department of Social Protection (DSP) and have not paid the Household Charge

If you have not paid the Household Charge but your only source of income for 2014 is a social welfare payment you will get a letter informing you that you appear to meet the criteria for full deferral of the Household Charge arrears (based on the income thresholds for deferral of LPT) and that Revenue is therefore deferring the charge on your property. You do not need to contact Revenue. However, if you wish to pay the charge or update your record (to confirm that you have already paid or are exempt from the charge) you should log onto LPT (including Household Charge Arrears) On-line.

3. People who pay tax under PAYE and who have not paid Household Charge or LPT for 2013 or 2014

If you have not paid either the Household Charge or your LPT obligations for either 2013 or 2014 you will get a letter in the coming weeks and you will be advised that instructions will issue to employers to start deductions from your wages or occupational pension. You should make arrangements to pay the outstanding charges to avoid the deduction from your wages or occupational pension. Log in to LPT (including Household Charge Arrears) On-line to view your Local Property Tax record and to pay arrears (using your PPSN, Property ID and PIN).

4. Self-assessed taxpayers who have not paid Household Charge or LPT for 2013 or 2014

Revenue is issuing payment demand letters to property owners who are taxed under self-assessment system for any combination of outstanding Household Charge, 2013 LPT and 2014 LPT. The letters will confirm that the outstanding liabilities will be referred to sheriffs or solicitors for collection or will be the subject of attachment orders unless payment is immediately received. Other possible consequences of non-compliance include the withholding of tax clearance certification, surcharges on income tax, corporation tax and Capital Gains Tax returns and withholding/offset of any other tax refunds. Interest on late payment at a rate of 0.0219% per day, may also be included in any enforcement action, which will be calculated from the relevant due date up to the date of payment.

Read more on the Revenue website and in How to apply: paying arrears below.

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 by the due date. Virtually all private residential properties were liable for the charge. This includes 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, it is you who 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. This amount has been added to the Local Property Tax (LPT) that is due on the property and is being collected through the LPT system - see How to apply: paying arrears below.

For arrears being paid through the Local Property Tax system, details of the property will be recorded by Revenue – you do not need to register it with the Household Charge bureau.

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: waivers, exemptions and other queries 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: waivers, exemptions and other queries below.

Exemptions

Certain residential properties are 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 dies, 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 apply 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. This amount has been 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 If you have not yet paid the Household Charge above.

How to apply: paying arrears

Checking your Household Charge record

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

If you are not presented with your Household Charge record, click on the 'Review your records' option on the screen and select 'Household Charge arrears' from the list.

A. Your record shows that no Household Charge arrears are due:

The system will confirm that no charge is due and that 'Your HC record is up to date. No further action is necessary'.

B. Your record shows that Household Charge arrears are due:

Your Household Charge record will contain details of the amount of the Household Charge arrears and a statement that 'You have not yet paid your Household Charge arrears'.

If the record is correct:

  • Select Step 1 – ‘Update your HC arrears record’
  • Select ‘Setup Payment Method’
  • Select your preferred payment method from the list provided and enter the relevant details
  • Follow the instructions on screen to complete the transaction and submit the details to Revenue

If the record is not correct (you have already paid the Household Charge, or are exempt or have a waiver) you need to update your Household Charge record:

  • Select Step 1 – ‘Update your HC arrears record’
  • Select ‘Contact Revenue’. You will arrive at a screen entitled 'Add A New Enquiry'
  • At ‘My Enquiry Relates To’ select ‘HC Declaration’
  • At ‘And More Specifically’ select the reason why the property qualified for a waiver or exemption from the drop-down menu options, or, if the Household Charge liability is already fully paid select the ‘Payment Already Made’ option from the drop-down menu
  • At ‘Email Address’ and ‘Email Confirmation’ enter an email address at which Revenue can contact you
  • At ‘Attach Supporting Information’ you can attach a copy of your receipt of payment, certificate of discharge, certificate of waiver or certificate of exemption. You can attach a scanned copy, photo or other electronic version of the relevant document (you can upload .doc, .pdf, .tiff, .txt, .xls and .jpg file formats).
  • If you do not have electronic versions, or are unable to attach any of these documents, you should retain them as Revenue may ask you to provide evidence in support of your declaration

Note: If you qualify for the pyrite exemption from LPT for 2013 and/or 2014, you will not be required to pay the €200 charge and should contact the LPT helpline at 1890 200 255.

Paying the arrears

Since 1 July 2013, any outstanding Household Charge liability is being collected through the LPT system - see Revenue's FAQs on how to pay Household Charge arrears.

You can choose any of the following methods:

  1. Pay by cheque, postal order or similar, sent to Revenue at the address below
  2. Pay by debit or credit card, using the LPT Helpline 1890 200 255
  3. Use the LPT online system to choose one of the following, using your PPSN, LPT Property ID and PIN:
  • Direct debit
  • Deduction at source from salary or occupational pension
  • Deduction at source from certain payments received from the Department of Social Protection
  • Deduction at source from scheme payments received from the Department of Agriculture, Food and the Marine
  • Single Debit Authority
  • Debit/credit card
  • Cash payments through approved payment service providers

There is more detail in our document on paying the Local Property Tax.

Further information

For any further information about paying the arrears of the Household Charge, 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.

How to apply: 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 9 am - 5 pm
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: 17 June 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.