Houshold Charge

If you own a residential property in Ireland, you may be obliged to declare your liability for the Household Charge and pay it by 31 March 2012.

The liability for 2012 is €100 per property and it is separate from, and in addition to, the Non-Principal Private Residence (NPPR) charge.

The charge is an interim measure and will be replaced by a full valuation-based property tax in 2013/2014.

The links below provide further information on the charge and the procedure for registration and payment:

Household Charge website
Frequently asked questions
Citizens’ Information
Register your property and pay the charge
Contact the Household Charge customer service department

The EU/IMF Programme of Financial Support for Ireland commits the Government to the introduction of a property tax for 2012. The Programme reflects the need, in the context of the State’s overall financial position, to put the funding of locally delivered services on a sound financial footing, improve accountability and better align the cost of providing services with the demand for such services.

In light of the complex issues involved, a property tax, requiring a comprehensive property valuation system, would take time to introduce and accordingly, to meet the requirements in the EU/IMF Programme, the Government decided to introduce a household charge in 2012. The household charge is an interim measure and proposals for a full property tax will be a matter for consideration by the Government in due course.

The Household Charge is an annual charge introduced by the Local Government (Household Charge) Act 2011 which is payable by owners of residential property. It is a matter for owners of residential property to register and pay the household charge after the 1st of January.

How Much is the Charge?
The Household Charge is €100 per residential property

Where Can I pay the Household Charge?
An online system – www.householdcharge.ie – is in place to enable home owners to pay the household charge by credit card/debit card. In addition, home owners can make the payment by cheque, postal order, etc through the post to the Local Government Management Agency who operate a bureau and administers the charge on a shared service/agency basis for all local authorities. In addition, payment will be accepted in the offices of your County/City Council.

Does the charge apply to residential property outside the State?
No. The charge only applies to residential properties situated in the State.

What types of properties are liable for the household charge?
Owners of residential property on the liability date of 1st of January 2012, subject to a limited number of exemptions and waivers set out below, are liable to pay the household charge by 31st of March.

What are the exemptions from liability to pay the household charge?

The exemptions are as follows:

Residential properties that are part of the trading stock of a business and have not been sold or been the source of any income since construction,
Residential property vested in a Minister of the Government or the Health Service Executive,
Residential property vested in a housing authority, including property where households are purchasing their homes under the Shared Ownership Scheme and where the local authority still retains an ownership stake,
Voluntary and co-operative housing,
Residential property to which commercial rates apply,
Residential property owned by a charity or comprised in a discretionary trust, and
Residential property where a person has to leave their house due to long-term mental or physical infirmity (e.g. a person that has moved into a nursing home).

“Long term mental or physical infirmity” is defined in the legislation as an infirmity requiring the person to vacate the property in which he/she had been dwelling for a continuous period of more than 12 months and that is certified as such by a registered practitioner.

What are the waivers from payment of the household charge?

The waivers from payment of the household charge are as follows:

Owners of residential property entitled to mortgage interest supplement
Owners of residential property located in prescribed unfinished housing estates (see Unfinished Housing Estates section for more detail)
Please note that all waiver claims will be validated. Persons who make false or misleading declarations in making a claim for a waiver will be liable to penalties under the legislation.

Does the household charge apply to those who are paying the €200 charge on Non-Principal Private Residences?

Yes. The household charge applies to residential property generally, including those properties that are liable to the €200 charge on Non-Principal Private Residences.

What happens if I don’t pay or don’t pay on time?
An owner of a residential property who does not pay a household charge or an instalment thereof by the due date will be subject to late payment fees and late payment interest.

The late payment fee to apply in the case of a household charge paid:

What if I don’t pay?
Those who do not pay the charge will be liable to interest and penalties as per the table below:

In addition, late payment interest of 1% per month or part thereof will apply to unpaid amounts.

Furthermore, both the €100 charge and any accumulated late payment fee will be a charge against the property concerned and will continue to be such for twelve years after the charge or late payment penalties concerned became due. Any household charges or late payment penalties due on a residential property will have to be discharged, in full, before a transfer or sale of the property can be completed.

When do I become liable to pay the household charge?

As set out in the Local Government (Household Charge) Act 2011, liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date, which is called the “liability date”, is the 1st of January. The charge must be paid within three months (31st March) of the liability date in order to avoid late payment penalties.

Who is liable to pay the charge where a property is jointly owned?
Liability falls on all co-owners but payment by any one co-owner discharges the liability of all co-owners.

I am a landlord and rent a property to a person receiving Supplementary Welfare Allowance (SWA) Rent Supplement. Am I liable for the household charge in respect of that property?
Yes. Owners of residential properties which are rented to persons receiving SWA Rent Supplement are liable to the household charge.

How do I prove that I have paid the household charge?
You will receive a receipt acknowledging payment of the household charge. Furthermore, you can request the LGMA to provide you with a certificate of discharge. This will be evidence of payment and will confirm that the household charge in respect of the year concerned has been paid. The certificates are important documents and will be required on sale or transfer of the property concerned.

What is the position where a sole owner of a property dies?
Where a person who is the sole owner of a residential property dies, and at the time of his/her death, household charges and late payment fees and interest were due, no further household charges and related fees or interest shall accrue during the period from death to the issue of the grant of representation of the estate of the deceased.

Penalties and interest which had been accruing up to the point of death cease and no further penalties are applied, provided that the personal representative of the deceased discharges the full amount of the household charge, late payment fees and interest due up to the date of death within 3 months of the date of the grant of representation to the estate of the deceased.

How can I pay the charge and who do I pay?
You can register and pay the household charge on the website www.householdcharge.ie.

What details do I require to register and pay the household charge?
You will be required to complete a statutory declaration which will require the following information:

-name of the owner of the residential property (in the case of multi-owners only one name is required)

– address for correspondence

– address of the residential property for which payment is being made

– personal public service number (PPSN) of the owner of the property

– tax reference number of the owner where the owner is a company

– payment details – credit/debit card(bank account details if opting for direct debit)

Can I register and pay for more than one residential property online?
Yes, you can pay for multiple properties online.

Do I use the same Account Reference Code every time I pay for my property charge online?
Yes, you will use your Account Reference Number and password to login to the Household Charge online system. Your Account Reference Code is quoted on any payment receipt(s) you have received.

Why is a security question required?
The security question and answer provides you with a second level of security. The Household Charge System protects accounts from unauthorised access and will require verification of your account information, such as First Name, Last Name, PPSN and security question. If you require technical support, or have questions about your account, a Household Charge Support Team member will ask you to verify the answer to a security question.

My Computer crashed while I was paying – what do I do?
On the Household Charge system’s details page you can check whether a payment was successful for a registered property. If you are unable to do this or you have any technical difficulties please contact Household Charge technical support at support@householdcharge.ie.

Will I receive a payment receipt?
You can print off your receipt from the online system when you complete payment or a receipt will be emailed to your email address if you have provided one during registration. If you do not have an email address the receipt will be sent in the post. Please retain your receipts.

What details do I require to register and pay the household charge?
You will be required to complete a statutory declaration which will require the following information:

-name of the owner of the residential property (in the case of
multi-owners only one name is required)
– address for correspondence
– address of the residential property for which payment is
being made
– personal public service number (PPSN) of the owner of the
property
– tax reference number of the owner where the owner is a
company
– payment details – credit/debit card(bank account details if
opting for direct debit)

What is the procedure for online payments?
When you enter www.householdcharge.ie you will have the following two options to pay:

NEW CUSTOMER

If you are a new customer please click the “Create Account” button. You will be brought through a step by step process for creating your password, registering your property and paying the charge(s).

An Account Reference Code will be generated for you. Your Account Reference Code is a unique number for your account. It will be displayed on screen and you should take note of it for future use. It will also appear on your payment receipt.

If you provide your email address in the registration process, your account reference code will be emailed to you (please check your email settings to ensure that you receive this notification i.e. that it is not recognised as spam/trash).

This Account Reference Code and Password can be used in any future interaction with the household charge system. If you experience any difficulties accessing these codes please contact the Household Charge Bureau at 1890-357357 or 01-2224000 to obtain your account reference number.

EXISTING CUSTOMER

If you are an existing customer please click the “Login” button. Please note that you will require your Account Reference Code and Password.

I’ve lost my Account Reference Code, what do I do?
If you are an existing customer and you have forgotten your Account Reference Code please click the “Lost Reference” button on the Login screen. You will be prompted to enter your PPS Number / Tax Reference Number and email address. Once you have clicked the “Send” button you will receive your Account Reference Code by email.

I’ve forgotten my Account Reference Code and the email address I supplied when I registered my account. What do I do?
You should contact the Household Charge Customer Service where you’ll be asked a number of security questions (previously supplied by you) to validate your identity. If validation is successful, your email address will be confirmed to you and your account reference code will be emailed to you.

How can I pay the charge and who do I pay?
You can register and pay the household charge on the website www.householdcharge.ie.

I no longer own a property – what should I do?
If you no longer own a property that you previously registered in the system then you may remove your details from your household charge account. This may be completed online through the “Charges” page where you will be asked to select a reason for removal from a dropdown list. If you do not have access online then complete the HC12D form and return it to the Household Charge.

If the sale closes after the Liability Date, the vendor is liable for the charge that year and late payment fees will continue to accumulate on any unpaid charge or charges.

How do I apply for a refund?
Applications for refunds are dealt with by the Household Charge. If someone applies to Household Charge for a refund for a property and if a refund is due, then the Household Charge will issue payment for the appropriate amount to the person. Application can be made through contacting the Household Charge and requesting the Refund form HC12B. The main reason for seeking a refund is where a duplicate payment has been made in error.

What is an Unfinished Housing Estate Waiver?
The legislation provides that an owner of residential property which is situated in an unfinished estate, within the meaning contained in the Local Government (Household Charges) Act 2011, on the liability date (1st January) is entitled to a waiver from payment of the Household Charge in respect of that property for that year.

A national survey of unfinished housing developments was carried out in 2011 by officials from the Department of the Environment, Community and Local Government, in conjunction with the Planning Departments of the various local authorities. As part of this survey, all unfinished developments were examined and categorised along the following lines:

Category 1: the development is still being actively completed by the developer;
Category 2: a receiver has been appointed;
Category 3: a receiver has not been appointed and the developer is still in place but effectively inactive; and
Category 4: the development has been effectively abandoned and is posing serious problems for residents.

A person who, on 1 January 2012, is an owner of a residential property in an unfinished development contained in the prescribed list is entitled to a waiver from payment of the household charge in 2012. This prescribed list consists only of developments under Categories 3 and 4.

If you have a query in relation to the estates which qualify for the waiver, please contact the Planning and Housing Policy Section of the Department of Environment, Community and Local Government at one of the following numbers:

(053) 911 7398
(053) 911 7402
(053) 911 7397
(053) 911 7399

List of Category 3 and 4 Unfinished Housing Estates eligible for Waiver
See FAQS on www.householdcharge.ie

Offences
The Local Government (Household Charge) Act 2011 provides for a number of offences related to the household charge. The main offences relate to failure to declare a liability to a household charge, failure to pay it and to provide information that is false or misleading. The Act also provides for fines and other sanctions for persons found guilty of offences.

Downloadable Forms
Declaration new Account Registration
Additional Properties to be Added
Additonal Properties to be Removed
Request for refund