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Household Charge Frequently Asked Questions

What is the household charge?

How can I pay the household charge?

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

Is a building divided into flats or bedsits liable for the household charge?

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

What are the waivers from payment of the household charge?

What will the household charge finance?

What happens if I don't pay or don’t pay on time?

What details do I require to register and pay the household charge?


What is the household charge?

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 can I pay the household charge?

The household charge payable in 2012 is €100 per residential property. Payment types accepted are Cheque, Bank Draft and Postal Order made payable to 'Household Charge'. Credit/Debit Card payment is also accepted. Application forms should be completed and forwarded along with payment to LGCSB, Household Charge Section, P.O. Box 12168, Dublin 1. Cash payments can be accepted in the Finance Section of Kildare County Council.

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.

Is a building divided into flats or bedsits liable for the household charge?

Yes. The household charge is payable by the owner of the building in respect of each unit of residential accommodation. Where a building is divided into a number of flats or bedsits, the charge applies to each flat or bedsit e.g. if the dwelling is divided into four bedsits, four household charges are payable i.e. €100 x 4 = €400.

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

  • 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.

To obtain an exemption certificate or waiver certificate please contact the Household Charge Section, P.O. Box 12168, Dublin 1 or at support@householdcharge.ie

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. To obtain a waiver from the Household Charge, please contact Household Charge, PO Box 12168, Dublin 1 or support@householdcharge.ie.

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What will the household charge finance?

Revenues from the household charge will support the provision of local services. Internationally, local services are administered by local authorities and financed by local service charges. In Ireland, local authorities are responsible for, among other services, fire and emergency services, maintenance and cleaning of streets, street lighting, planning and development services, public parks, libraries, open spaces and leisure facilities, etc. These are essential local services which benefit all members of the public, including business.

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:

  • not later than 6 months after the due date, is 10% of the amount outstanding;
  • later than 6 months and not later than 12 months after the due date, is 20 % of the amount outstanding; or
  • later than 12 months after the due date, is 30 % of the amount outstanding. 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.

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)

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