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FAQs

     

Please first select a section then a question to view answers to frequently asked questions. The contents of these pages are provided as an information guide only



The Legislation and General Information

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.

The Household Charge was an interim measure and a full Local Property tax (LPT) was introduced 1 July 2013 by the Revenue Commissioners.

The Household Charge is an annual charge introduced by the Local Government Household Charge Legislation 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 1 January 2012.

Does the charge apply to residential property outside of Ireland?

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 1 January 2012, subject to a limited number of exemptions and waivers set out below, are liable to pay the Household Charge by 31 March 2012.

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.

Is a house let as one unit to a number of occupants liable for the Household Charge?

Yes, the charge is €100 for the dwelling.

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, public parks; libraries; open spaces and leisure amenities; planning and development; fire and emergency services; maintenance and cleaning of streets and street lighting. These facilities benefit everyone.

Who is collecting the Charge?

The Household Charge is being collected centrally by the Local Government Management Agency (LGMA) on a shared service basis on behalf of City/County Councils.



Data Sharing

What is the protocol for the request and exchange of data from third parties?

Section 14 of the Local Government (Household Charge) Act 2011 provides for data sharing and exchange between local authorities (with the Local Government Management Agency acting on their behalf) and “relevant persons” set out in the Act and prescribed in associated Regulations.

Data sharing and exchange with “relevant persons” will be carried out in accordance with a protocol which has been agreed between the Local Government Management Agency and the Office of the Data Protection Commissioner. Link to the protocol is below.

 Data Protocol



The Charge and Liability

How much is the charge?

The Household Charge is €100 per residential property

How can I pay the Household Charge?

NOTE: FROM 1 July 2013 THE OPPORTUNITY TO PAY THE HOUSEHOLD CHARGE WILL CEASE

From 1 July 2013 all arrears of the Household Charge will be increased to €200 and added to the Local Property Tax (LPT) due on the property. In effect, the arrears of the Household Charge will be converted into LPT and payable through the LPT system to Revenue.

For information regarding the LPT please go to www.revenue.ie.

For any other queries relating to the LPT please contact Revenue at

 

Telephone

1890 200 255 (ROI only) / +353 1 7023049 (Outside ROI only).

Email

lpthcarrears@revenue.ie

 

Revenue postal address for sending HC payments after July 1 2013:

Local Property Tax Branch,
Revenue Commissioners,
PO Box 1,
Limerick.

I own a mobile home. Is this liable for the Household Charge?

No.  A mobile home is not liable for the Household Charge.

What happens if I don't pay?

Please Note: from 1 July 2013, any outstanding Household Charge liabilities will be increased to €200 and added to the LPT due on the property.

In effect, the arrears of the Household Charge will be converted into LPT and collected through the LPT system. Interest and penalties under the LPT system will apply to the additional €200.

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 1 January 2012.  The charge must be paid within three months (31 March 2012) 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. While Section 3 of the Local Government (Household Charge) Act 2011 provides  for the fact that co-owners of a property shall be liable for the Charge any one of the co-owners of a property can pay the Charge. To ensure that both names are on the online form you can enter the full name of the first co-owner in the first name box and the full name of the second co-owner in the surname box.  You should note however that only one PPS number may be entered.

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.

What happens if I sell or transfer ownership of my property?

You will require a Certificate of Discharge when selling/transferring ownership of a property. This certificate will be evidence of payment and will confirm that the Household Charge in respect of the year(s) concerned has been paid.

If a property is exempt from the Household Charge you will require a Certificate of Exemptionwhen selling/transferring ownership of a property.

If you are eligible to claim a waiver, a Certificate of Waiver will be issued following validation of your claim.
Either of these certificates can be obtained by contacting Household Charge Support Centre, PO BOX 12168, Dublin  8 or LoCall 1890 357357 or 01-4853695 .

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 the grant of representation is awarded before 1 July 2013:

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.

You must submit a statutory declaration form and payment to the Household Charge Bureau, PO BOX 12168, Dublin 8 or LoCall 1890 357357 or 01-4853695.

Where the grant of representation is awarded on or after 1 July 2013:

From 1 July 2013 arrears of Household Charge will be converted to the Local Property Tax (LPT) and is collected by Revenue through the LPT system.

Will I receive a payment receipt?

If you submit a form and payment to the Household Charge Bureau, PO Box 12168, Dublin  8 you will receive a printed receipt in the post.

Please retain your receipts.

Can I pay it by instalments?

No. The option to pay by instalment ceased on 1 March 2012.

If a house is jointly owned and one person due to infirmity resides in a nursing home while the other person continues to live in the property, is the Household Charge due?

Yes the other joint owner of the house is liable under section 3(4) of the Household Charge Act (2011)

"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.

If a property was purchased under the Affordable Housing scheme, is it liable for the Household Charge?

Under the Local Government (Household Charge) Act 2011 any property that was purchased under Affordable Housing Scheme from a Local Authority on 1 January 2012 IS LIABLE for the Household Charge.

If a property was purchased under the Shared Ownership Scheme, is it liable to pay the Household Charge?

Under the Local Government (Household Charge) Act 2011 any property that was in Shared Ownership with a Local Authority on 1 January 2012  IS NOT LIABLE for the Household Charge. The Local Authority still retains an ownership stake in the property and all properties owned by Government bodies, including local authorities, are exempt.



Refunds

How do I apply for a refund?

For any properties that were paid in full or partially paid prior to July 1 2013,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 applicant or owner of the property

Application can be made through contacting the Household Charge Support Centre, PO Box 12168, Dublin 8 or LoCall 1890-357357 or 01-4853695 . You may request the Refund form HC12B or download it from this link - Request for refund.The main reason for seeking a refund is where a duplicate payment has been made in error.

The main reason for seeking a refund is where a duplicate payment has been made in error.

Please note: Any Household Charge arrears paid to the Revenue Commissioners on or after 1 July 2013 can only be refunded by the Revenue Commissioners.



Forms

Downloadable Forms

 

           

     



Unfinished Housing Estates

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 (1 January 2012) 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. 

Only categories 3 and 4 unfinished housing estates qualify for the waiver.

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 claim a waiver from payment of the Household Charge in 2012. This prescribed list consists only of developments under Categories 3 and 4.  Persons claiming entitlement to a waiver must complete the Household Charge registration form.

List of Category 3 and 4 Unfinished Housing Estates eligible for Waiver.

Carlow County Council

Cavan County Council

Clare County Council

Cork City Council

Cork County Council

Donegal County Council

Dublin City Council

Dunlaoire/Rathdown County Council

Fingal County Council

Galway City Council

Galway County Council

Kerry County Council

Kildare County Council

Kilkenny County Council

Laois County Council

Leitrim Council

Limerick City Council

Limerick County Council

Longford County Council

Louth County Council

Mayo County Council

Meath County Council

Monaghan County Council

North Tipperary County Council

Offaly County Council

Roscommon County Council

Sligo County Council

South Tipperary County Council

South Dublin County Council - there are NO Category 3 and 4 Unfinished Housing Estates eligible for Waiver in South Dublin County Council

Waterford City Council

Waterford County Council

Westmeath County Council

Wexford County Council

Wicklow County Council

Revised list of UHE

When compiling the list of estates qualifying for a waiver from the household charge 2012, anomalies occurred in a small number of developments which had been intended to be included for eligibility for the waiver but were not, ultimately included in the prescribed list of estates.

The Department has now conducted a review of the list to identify such anomalies, and a revised list has now issued which includes all estates which qualify for the waiver, including those originally identified correctly as well as the corrected entries.

Residents who have paid the charge and who now find that their households qualify for a waiver should apply to the Household Charge Bureau for a refund.

Residents who find that they now qualify for the waiver, but who did not pay the charge, must register their waiver with the bureau immediately.



Waivers

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 certain prescribed unfinished housing estates (see Unfinished Housing Estates section for more detail) 

Persons claiming entitlement to a waiver are required to register their property.

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.

What details do I require to register for 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

These can be obtained by contacting the following:

Household Charge Support Centre, PO BOX 12168, Dublin  8 ,

LoCall 1890 357357 or 01-4853695.

or you may also download it from this link - Declaration Account Registration

Can I register for more than one residential property?

Yes, you can register for multiple properties by submitting the relevant forms to Household Charge, PO Box 12168, Dublin 8

What is a Mortgage Interest Supplement waiver?

The purpose of Mortgage Interest Supplement (MIS), which is provided by the Department of Social Protection, is to provide short term income support to eligible people who are unable to meet their mortgage interest repayments in respect of a house which is their sole place of residence. The supplement assists with the interest portion of the mortgage repayments only. The capital element of the repayment is not taken into account in calculating the amount of supplement payable as it is not considered appropriate that the Exchequer should repay part of the initial loan and thereby provide assistance towards the accumulation of a capital asset on the part of the individual concerned. Applications for MIS can be made to your local Department of Social Protection Office administering Supplementary Welfare Allowance.

The Household Charge legislation provides that an owner of residential property who is entitled to receive MIS in respect of that residential property on the liability date (1 January 2012) is entitled to a waiver from payment of the Household Charge in respect of that property for that year. To be eligible for the waiver you must be getting MIS on the liability date, which is 1 January each year.Please note that such persons must complete the declaration under to claim the waiver. 

Is Mortgage Interest Relief or Tax Relief at source (TRS) a waiver from the Household Charge?

Under the Local Government (Household Charge) Act 2011, those on Mortgage Interest Relief or Tax Relief at Source (TRS) ARE LIABLE for the Household Charge

Only those who receive Mortgage Interest Supplement are entitled to a Waiver of the Household Charge. Your Local Community Welfare officer has a register of those who are in receipt of the Mortgage Interest Supplement.



Exemptions

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 subject to commercial rates and wholly used as a dwelling,
  • Residential property owned by certain charities 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.

Do I need to register my property if it is Exempt?

No, there is no requirement to register a property that is exempt from the Household Charge

Is a property under the Rental Accommodation Scheme exempt from the Household Charge?

There is no exemption granted to those persons who have signed over properties to a local authority under the Rental Accommodation Scheme.

What charities are exempt?

Under section 4(1)(b) of the 2011 Act, an exemption applies to an owner of a residential property on the liability date where the said owner is —

(i) a body corporate beneficially entitled in possession, and

(ii) an approved body within the meaning of section 848A (inserted by section 45 of the Finance Act 2001) of the Taxes Consolidation Act 1997.

 As such, to avail of the exemption in section 4(1)(b) an organisation must be a body corporate and an approved body within the meaning of section 848A of the 1997 Act

http://www.revenue.ie/en/business/authorised-charities.html

What are Trusts and Discretionary Trusts

A trust is a relationship in which a person transfers something of value (such as a property) to another person called a trustee, who then manages and controls that asset for the benefit of a third party, called a beneficiary.  Trusts have several uses, but the most common use is a Will Trust, whereby a parent wishes to leave their estate to their children but their children are all under the age of 18.  

Are Discretionary Trusts Exempt?

Under section 4(1)(a) of the 2011 Act, an exemption applies to an owner of a residential property on the liability date where the residential property is comprised in a discretionary trust (within the meaning of the Capital Acquisitions Tax Consolidation Act 2003).



Certificates

What are certificates required for?

Certificates of Exemption, Discharge or Waiver are required when selling/transferring ownership of a property in respect of the year(s) concerned.

What is a Certificate of Exemption?

A Certificate of Exemption is required for any property that meets the criteria set in the Exemptions section listed above.This certificate will be evidence that your property is exempt from the Household Charge in respect of the year(s) concerned.

What is a Certificate of Discharge?

A Certificate of Discharge is evidence of payment and will confirm that the Household Charge in respect of the year(s) concerned has been paid.

What is a Certificate of Waiver?

A Certificate of Waiver is required for any property that meets the criteria set in the Waivers section listed above.This certificate will be evidence that your property has a Waiver for the Household Charge in respect of the year(s) concerned.

How do I obtain a Certificate of Exemption/Discharge/Waiver?

These certificates can be obtained by contacting the Household Charge Support Centre, PO BOX 12168, Dublin 8 or LoCall  1890 357357 or 01 4853695.

You must provide FULL details of your Name, Address of the Property, Account Reference Code and/or PPSN(s) associated with the Property. 



Offences

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. 



Queries

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 Support Centre at 1890-357357 or 01-4853695 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.

What details do I require to register and pay the Household Charge?

To register for a waiver you will be required to complete a statutory declaration form which can be obtained by contacting the following:

Household Charge Support Centre, PO BOX 12168, Dublin 8 ,

LoCall 1890 357357 or 01-4853695

or you may also download it from this link - Declaration Account Registration

You will be required to supply 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 the waiver is being sought

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

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