New Household Charge
Date Issued : 3rd January 2012
www.householdcharge.ie - Registration & general information
The charge is based on self-assessment and will apply to all Residential Property in the state including holiday homes and vacant properties. ( This charge is payable in addition to the NPPR charge).
- The 2012 Household Charge will be €100 a year.
- The Household charge must be paid on or before March 31st each year, or late payment penalties will be applied (See below).
- Owners of residential property will be liable for the charge on each residential property they own.
- Tenants will not have to pay the Household Charge.
The liability date will be 1st January each year and households will have three months to pay. The fee must be paid by the due date of 31st March to avoid late payment penalties.
Late Payment Penalties.
- Payments made within 3 and 6 months of 31st March 2012 - a 10% penalty plus 1% interest per month.
- Payments made between 6 and 12 months late - a 20% penalty plus 1% interest per month .
- Payments more than 12 months late - a 30% penalty plus 1% interest per month
So - if someone is 12 months late paying the €100 household charge - they will owe €130 plus another €12 interest - a total of €142.
If charges remain unpaid, a charge will remain attached to the property - the accumulated unpaid charges and late payment penalties will have to be discharged in full before the transfer or sale of the property can be completed.
Billing:
No bills or invoices for this household charge will issue - the charge will be on a SELF-ASSESSMENT BASIS.
Registration.
Registration and payment can be carried out:
- Online on www.householdcharge.ie from 1st January 2012 (by credit card / laser) or
- By post to Household Charge Section, PO Box 12168, Dublin 1. Completed registration form and payment must be attached. Forms can be downloaded from www.householdcharge.ie, or dowloaded below, or available from Ennis Town Council, Waterpark House, Drumbiggle Road, Ennis. ( Payment by laser / credit card /cheque /bank draft or postal order)
- By calling to your Local Authority office (By credit card/laser/cheque/bank draft / or Cash)
Downloadable Forms.
- Household Charge : Declaration new Account Registration [PDF]
- Household Charge : Additional Properties to be Added [PDF]
- Household Charge : Additonal Properties to be Removed [PDF]
- Household Charge : Request for refund [PDF]
If you have a query on the charge, you can contact the local authority in which the property is located.
Co-owners of property shall be jointly and severally liable for the charge, and payment of the charge by any one co-owner shall discharge the liability for all the co-owners
Owners can pay:
- €100 one off payment.
- €25 in quarterly instalments by Direct Debit ONLY. Direct Debit Mandate must be completed in full and received on or before 29th February 2012
Instalment dates for 2012 are as follows:
- Instalment No. 1 : 13th March 2012
- Instalment No. 2 : 14th May 2012
- Instalment No. 3 : 13th July 2012
- Instalment No. 4 : 10th September 2012
Please note that late quarterly payments will accrue interest on a pro-rata basis
Definition of Residential Property:
The definition of a residential property includes - house, maisonette, flat or apartment , bedsit. A property which is let to more than one tenant on the basis of a letting arrangement involving exclusive use of a bedroom for each person and joint use of common areas shall be liable for one Household Charge only
Buildings Exempt from Household Charge
The following buildings are not defined as residential property and will not be liable for the charge : Buildings that are …
- newly constructed but unsold and unused as dwellings and forms part of trading stock of business;
- vested in certain public authorities;
- owned by voluntary housing bodies;
- wholly used as dwellings and liable for Commercial Rates
Owners Exempt from Household Charge
An owner of a residential property is exempt from the household charge if , on the liability date, the residential property is:
- Comprised in a discretionary trust;
- Owned by an approved charity;
- Vacated by the owner by reason of long term mental or physical infirmity.
Waiver of the Household Charge:
- Those in receipt of mortgage interest supplement
- Those in certain unfinished housing estates (Estimated to be less than 400 estates) : - which is contained on a list prescribed by the Minister for the Environment, Community and Local Government.
All waiver claims will be validated. Persons who make false or misleading declarations will be liable to penalties under the legislation.