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 is due in 2013.
The 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.
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 the relevant lists were updated in September 2013.
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.
The Local Property Tax (LPT) has replaced the Household Charge. No new amount of Household Charge is due in 2013, but any arrears outstanding from 2012 will be collected through the LPT system.
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.
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.
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. In effect, the arrears of the Household Charge have been converted into LPT and will be collected through the LPT system - see 'How to apply' below. Interest and penalties under the LPT system will apply to the additional €200.
For arrears being paid through the Local Property Tax system, details of the property will be recorded by the Revenue Commissioners – you do not need to register it with the Household Charge bureau.
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 the lists were updated in September 2013. 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.
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.
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 be 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 is not made within 3 months of the grant of representation, then the €200 LPT applies and is handled by Revenue.
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 has been 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.
For all information about paying the arrears of the Household Charge, please contact Revenue at the address below or by emailing email@example.com.
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.
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.
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.
Local Property Tax (LPT) Branch
P.O. Box 1
Tel:+353 (0) 1 702 3049 (for calls from outside ROI only)
Locall:1890 200 255
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.