The 2012 Household Charge came into effect on 1st January 2012. The charge is €100 per annum. All Owners of residential property in Ireland are liable for the charge on each residential property they own as at 1st January 2012. Owners who live outside Ireland are expected to register for and pay the charge.
There are no income related or age related waivers apart from a waiver for people getting mortgage interest supplement. However there are certain estates where the households are exempt from this new tax. See list by following this list and clicking on the FAQ section https://www.householdcharge.ie/default.aspx
This Household Tax will have to be paid before March 31st in each year of liability to avoid penalty charges.
- Tenants do not have to register for the Household Charge.
- The definition of a residential property includes – houses, marionettes, flats, apartments and bedsits. Therefore, the owner of a building split into 5 bedsits will be liable for five lots of Household Charge.
- A property which is let to more than one tenant with exclusive use of a bedroom for each person and joint use of common areas will only be liable for one Household Charge.
- A building is liable if it is occupied, or suitable for occupation.
- Registration and payment can be carried out online on the HouseholdCharge.ie website. There is also the option to fill in a paper registration form and pay by post or in person at your local Council Office before March 31st.
The liability date for 2012 is January 1st - and households will have three months to pay before Late payment penalties apply as follows :
- Payments made within 3 and 6 months of January 2012 – a 10% penalty.
- Payments made between 6 and 12 months late – a 20% penalty.
- Payments more than 12 months late – a 30% penalty plus 1% interest per month
If charges remain unpaid a charge will remain attached to the property.
The new Household Charge will apply to properties on which NPPR is also being paid. Rented properties are now liable both to the NPPR charge of €200 pa and the new household charge of €100 p.a