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Nessa Murnaghan BCL

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Household Charge introduced in the Republic of Ireland

Sat, Feb, 2012

The Household Charge has been described as an interim measure pending the introduction of a full property tax.

The liability is determined on the basis of ownership of residential property on 1 January 2012.  The Charge is payable by those that owned residential property on 1 January 2012 and must be paid on or before 31 March 2012. There are a limited number of exemptions and waivers

It is a matter for the owners of residential property to register and pay the household charge. Payment can be in a number of ways:-

  • by direct debit in instalments
  • by credit/debit card online at www.householdcharge.ie
  • in person at the offices of the appropriate  County/City Council or
  • by cheque 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. 

The Charge is in addition to the Non Principal Private Residence Charge (currently €200 per annum) introduced in 2009.

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.

It makes sense to pay the Charge before 31 March 2012.  It should be noted that the Charge is still due even if the owner of the property is a Northern Ireland resident.  It should also be noted that any unpaid liability will remain as a charge on the property to which it relates and that any such sum, including the penalties and interest, will have to be cleared in the event of any subsequent sale.

Call us on 028 66322819 or email kevin@murnaghanfee.com for any queries that you may have