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You are here: Home > Housing > Owning a home > Home owners > Household Charge

Household Charge

Introduction
If you have not yet paid the Household Charge
Rates
How to apply
Where to apply

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. No new amount of Household Charge will fall due in 2013.

A new Local Property Tax (LPT) was introduced in 2013 to replace the Household Charge. However, if you were liable to pay the Household Charge in 2012 and have still not paid, you are still liable for the outstanding amount and arrears, which will be collected by the Revenue Commissioners through the LPT system. See ‘If you have not yet paid the Household Charge’ below.

2012

If you owned a residential property in Ireland in 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. Certain people and properties were not liable - see 'Waivers and exemptions' below. A detailed set of Frequently asked questions is published on the Household Charge website.

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.

Waivers and exemptions are described below.

2013

The new Local Property Tax (LPT) will replace the Household Charge. No new amount of Household Charge will fall due in 2013.

If you have not yet paid the Household Charge

If you have not already paid the Household Charge and you owned a dwelling in 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.

Arrears

Late payment penalties and interest apply if you did not pay the 2012 Household Charge. It is an offence not to pay it, and local authorities have the power to prosecute people who do not pay.

The Finance (Local Property Tax) Act 2012 (pdf) has changed how late payment penalties are calculated. The €130 charge that applied from 1 January 2013 was capped at €130 until 30 April 2013 and increased after that date – see ‘Late payment penalties’ below.

From 1 July 2013, any outstanding Household Charge will be increased to €200 and added to the Local Property Tax due on the property. In effect, the arrears of the Household Charge will be converted into LPT and collected through the LPT system. Revenue will pursue this additional liability when the LPT system is fully operational. Interest and penalties under the LPT system will apply to the additional €200.

Waivers and exemptions

If you were entitled to Mortgage Interest Supplement on the liability date (1 January 2012) you can claim a waiver of the Household Charge.

People living in certain unfinished housing estates can also claim a waiver. Details of qualifying estates are published on the Household Charge website.

Exemptions: Certain residential properties are exempt from the 2012 Household Charge.The exemptions are listed on the Household Charge website.

Registering your property

You must register your property to declare your liability for the 2012 Household Charge or to claim a waiver. You must provide details of the property - see 'How to apply' below. There is no need to register exempt properties.

Proof of payment

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. Proof of payment will be needed if you wish to sell or transfer the property.

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.

Rates

The Household Charge was €100. You can only pay the charge (and 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 of the Household Charge for 2012 were capped at €130 if you paid by 30 April 2013.

Late payment penalties applicable from May 2013 are:

For payments in May 2013: €144

For payments in June 2013: €145

For payments still outstanding on 1 July 2013: the Local Property Tax (LPT) payable on the property will be increased by €200.

If you do not pay this additional €200, interest and penalties will apply under the LPT system.

How to apply

To register for the Household Charge 2012 and pay it online or claim a waiver, use the Household Charge website.

You can 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:

Your name and correspondence address
Your Personal Public Service Number (PPSN) or Tax Reference Number (TRN) if a company
Details of each property being registered, including type of water supply connection – public main, private well or group water scheme
Payment details – credit/debit card etc.

There is an explanation (pdf) of why certain data is being requested.

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.

If you are using the New Account Registration Form, 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.

Where to apply