An annual Household Charge of €100 has been introduced in order to fund local services. The Local Government (Household Charge) Act 2011 (pdf) provides for this charge, which is an interim measure and will be replaced in future by a valuation-based property tax. The new charge is separate from, and in addition to, the Non-Principal Private Residence (NPPR) charge.
If you own a residential property in Ireland, you are obliged to declare your liability for the Household Charge and pay it by the due date, unless you are not liable - see 'Waivers' and 'Exemptions' below.
A detailed set of 'Frequently asked questions' is published on the Household Charge website.
If you own a dwelling, you are liable for the Household Charge on it, subject to the waivers and exemptions listed below. If your house is rented out, you are liable for the charge – not your tenant. However, if it is let on a lease of more than 20 years, the person to whom it is leased is the owner for the purposes of the charge.
If you have a second home or other property on which you have to pay the Non-Principal Private Residence (NPPR) charge, you also have to pay the Household Charge on it.
Virtually all private residential properties, including apartments and bedsits, are liable for the charge. Waivers and exemptions are described below
If you are entitled to Mortgage Interest Supplement on the liability date (1 January each year) you can claim a waiver of the Household Charge.
People living in certain unfinished housing estates can also claim a waiver for the years 2012 and 2013. Details of qualifying estates are published on the Household Charge website. They are also listed in the Local Government (Household Charge) Regulations 2012 (SI 1/2012). If your estate is not listed, you will not get the waiver.
You must still register your property in order to claim either waiver – see ‘How to apply’ below.
Residential properties are exempt from the Household Charge if they are:
Mobile homes are also exempt.
Your property is also exempt from the charge if you had to vacate it for over a year before the liability date due to a long-term mental or physical infirmity – this is largely to cover situations where people are in nursing homes or have moved in with relatives because of their need for care. To be exempt from the charge in 2012, you must have vacated the property on 31 December 2010 or earlier.
There is no need to register exempt properties. However, at some stage you may be asked for proof (such as a doctor’s letter) if you do not pay the charge because of the ‘care away from home’ exemption.
You must register your property to declare your liability for the Household Charge or to claim a waiver. You must provide details of the property (see 'How to apply' below.
The Act provides for data sharing among relevant agencies such as local authorities, the Department of Social Protection, the Revenue Commissioners, the Private Residential Tenancies Board and the ESB so that liable residential properties can be identified.
If you own a dwelling, the liability date for the Household Charge is 1 January each year, starting in 2012. For people paying it as a single amount, the due date was 31 March 2012. In order to pay in 4 instalments in 2012, you must have set up a direct debit mandate by 29 February.
Late payment penalties and interest apply if you did not pay the charge in time – see ‘Rates’ below. It is an offence not to pay the charge. Local authorities have the power to prosecute people who do not pay.
You get a receipt when you have paid the Household Charge. If you wish, you can also ask for a certificate of discharge, confirming that the charge has been paid for the year concerned. Proof of payment will be needed if you wish to sell or transfer the property.
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 Household Charge is €100 per year. If you did not set up a direct debit by 29 February 2012 to pay in instalments, you can now only pay the charge in a single payment.
Late payment penalties
Late payment interest and fees will apply if you did not pay the charge in full by 31 March 2012 or set up a direct debit. Interest will be calculated at 1% per month or part of a month. Late payment fees will be charged as follows:
| Delay in payment | Late payment fee |
| Up to 6 months after due date | 10% of the amount outstanding |
| Between 6 and 12 months after due date | 20% of the amount outstanding |
| Over 12 months after due date | 30% of the amount outstanding |
Like the Non-Principal Private Residence charge (NPPR), it is being collected on a self-declaration basis and you must register, even if you are entitled to a waiver. However, you do not need to register properties that are exempt – see ‘Exemptions’ above.
Create an account either directly on the Household Charge website or by 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 but the post offices do not handle completed forms or payments.
You can also order a form by phoning the Household Charge bureau - see 'Where to apply' below.
If you have more than one property to register, use the ‘Add property’ option on the website for each extra property. If you are using the paper form, you can register up to 2 properties on it. Use the ‘Additional properties’ form HC12A (pdf) for any further properties.
You will need to provide:
You can read an explanation (pdf) of why certain data is being requested.
If you qualify for a waiver, select the appropriate one from the drop-down menu or tick the relevant box on the paper form.
When you have finished entering all the information, you will need to complete a declaration that the information you have given is correct, and if using the form you should sign and date it.
Registering and paying:
To register for the Household Charge and pay it online or claim a waiver, use the Household Charge website.
If you are using the New Account Registration Form HC12N (pdf) send the completed form along with a cheque, postal order or bank draft made payable to ‘Household Charge’ to the Local Government Management Agency at the address below.
Up to 31 March 2012, you could also hand in the registration form and pay the charge directly at the office of your City or County Council.
For queries about waivers:
If you are not sure that you were getting Mortgage Interest Supplement on 1 January 2012 (which would qualify you for a waiver) contact the Department of Social Protection's representative (formerly Community Welfare Officer) at your local health centre.
For the Unfinished Housing Estates waiver: if you have checked your address against the list of qualifying estates and you still have a query, contact your local authority.
Local Government Management Agency
PO Box 12168
Dublin 1
Locall:1890 357 357
Homepage: http://www.householdcharge.ie/
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 9pm) or you can visit your local Citizens Information Centre.