The Household Charge Liability and Late Payment Fee

The Household Charge, Liability and Late Payment Fee

How much is the charge?

The Household Charge is €100 per residential property

How can I pay the Household Charge?

Online - www.householdcharge.ie - by credit card/debit card or by Direct Debit. Instalment option is only available by Direct Debit until the 1st March 2012.

By Post: Registration forms are available online; from City/County Councils; Libraries; Citizen Information Centres or Lo Call 1890 357357.

Payment can be made by cheque/postal order/bank draft made payable to "Household Charge". Send form with payment to: Household Charge, P.O Box12168, Dublin 1.

NOTE: Direct Debit mandates submitted by post must be received by 1st March 2012

Local Authority: In your City/County Council offices before 31st March (no administration fee applies).

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 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 (1) LATE PAYMENT FEES and (2) LATE PAYMENT INTEREST

(1) LATE PAYMENT FEES

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.

(2) LATE PAYMENT INTEREST

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. 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 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 1 or LoCall 1890 357357 or 01 2224000.

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?

Yes, you can pay for multiple properties both online and by submitting the relevant forms with payment to Household Charge, PO Box 12168, Dublin 1

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 submit a form and payment to the Household Charge Bureau, PO Box 12168, Dublin 1 you will receipt a printed receipt in the post.

If you pay by Direct Debit you will receive a printed receipt for each of the four instalments.

Please retain your receipts.

By what date must it be paid before late penalties apply?

Payment must be made online or paper forms received with payment before 31st of March 2012. Where a person opts to pay the Household Charge in instalments, the Direct Debit Mandate must be set up online or paper form with completed mandate received by Household Charge, PO Box 12168, Dublin 1 by 1st of March 2012.

Can I pay it by instalments?

Yes. The household charge can be paid in four instalments of €25 by direct debit.

Dates for 2012 are as follows:

Instalment number 1: 13th March 2012

Instalment number 2: 14th May 2012

Instalment number 3: 13th July 2012

Instalment number 4: 10th September 2012

If a house is jointly owned and 1 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 1st January 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 1st January 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.

Fore more information about the household charge please visit https://www.householdcharge.ie