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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.

Deadline for payment of Household Charge arrears

The Revenue Commissioners have announced that people who have not yet paid the Household Charge have until 31 March 2014 (extended to Wednesday 2 April 2014) to bring their affairs up to date and avoid interest or penalties.

If you submit a genuine query - whether by email, letter or voicemail to the helpline - in respect of your obligations before close of business on 2 April, you will be treated as having complied with your requirements on time if you bring your affairs up to date promptly when the query is resolved.

A nationwide compliance programme is due to start in April 2014. For anyone who has not complied on time, interest on Household Charge amounts still unpaid after 2 April will be charged from the original final due date, which was 1 July 2013.

The Revenue LPT helpline (1890 200 255) opening hours have also been extended. The helpline will be open at the following times:

Monday 31 March from 8am to 8pm

Tuesday 1 April from 8am to 8pm

Wednesday 2 April from 8am to 5pm

Read more on the Revenue website and in If you have not yet paid the Household Charge 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.

People who have not yet paid the Household Charge have until 2 April 2014 to bring their affairs up to date and avoid interest or penalties.

If your Household Charge is still unpaid after 2 April 2014:

  • Interest will be charged on the outstanding amount of €200 at the rate of 0.0219% per day from the date the tax was due - 1 July 2013
  • Mandatory deduction from wages and occupational pensions of unpaid Household Charge, including interest, will start in April 2014
  • You will not qualify for a tax clearance certificate
  • Revenue will select appropriate cases for debt collection/enforcement action, (including referral to the Sheriff) and for consideration of penalties

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.

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 whether you have paid

Log in to LPT On-line to view your Local Property Tax record, using your PPSN, Property ID and PIN.

If the option ‘Pay Household Charge Arrears’ is visible (beside Step 2) this means that you have not yet paid the Household Charge, according to Revenue’s records. This option will not appear if you are recorded as having paid already.

To arrange for payment of the €200 arrears, select ‘Pay Household Charge Arrears’. You must do this by 2 April 2014 to avoid interest and penalties – see ‘Paying the arrears’ below.

If you have paid the Household Charge but the LPT record shows it as still being owed, you should contact Revenue immediately with your receipt of payment to enable them to correct your record.

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 or by emailing lpthcarrears@revenue.ie.

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 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: 1 April 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.