Household Charge - Background
The Household Charge was a 100 euro charge introduced by the Local Government (Household Charge) Act 2011, which was a charge payable by liable owners of residential property for the year 2012 only. The EU/IMF Programme of Financial Support for Ireland committed the Government to the introduction of a property tax commencing in 2012. The Household Charge was an interim measure for 2012 only which obliged liable owners of residential properties on 1 January 2012 to register and pay the 100 euro charge. The Household Charge was superseded in the following years by the introduction of the valuation-based Local Property tax (LPT) in 1 July 2013.
Where the Household Charge for 2012 has not been paid or has been part paid by 1 July 2013 the arrears amount (including late payment penalties) will be increased to 200 euro and will be included as part of the LPT liability in respect of the property. In effect, the arrears of the Household Charge became an LPT charge and will be collected by the Revenue Commissioners.
If you still haven’t paid your Household Charge for 2012, what should you do?
For all information regarding payment of arrears of Household Charge are available on the Revenue Commissioners website (external link)
If I have a query about a payment who should I call?
If your query relates to:
- Payment made by you before 1 July 2013, you should contact the Household Charge Support Centre on LoCall 1890 357357 or +353 (0)1 485 3695, by email: email@example.com or by post:- PO BOX 12168, Dublin 1. For further information, visit the Household Charge website (external link)
- Payment made by you to Revenue on or after 1 July 2013, you should contact the LPT Helpline on 1890 200 255 or +353 (0)1 702 3049 (Outside ROI only) and by email: lptHCArrears@revenue.ie.
( Note that the rates charged for the use of 1890 (LoCall) numbers may vary among different service providers)
Legislation and waivers
The developments that were entitled to a waiver from the Household Charge are listed in the associated regulations - S.I. No. 342/2013 - Local Government (Household Charge) (Amendment) Regulations 2013 (external link)
- 08/07/14: 2,000 Vacant Units Transformed into High-Quality Family Homes in 12 Months
- 17/06/14: Setting the Record Straight on the Housing Assistance Payment
- 21/05/14: AIB’s Residential Property Outlook Launch
- 21/05/14: Housing Minister approves €46 million for housing projects for homeless persons and people with special needs
- SI 1 of 2012 - Local Government (Household Charge) Regulations 2012 (pdf, 1,456 kb)
- Local Government (Household Charge) Act 2011 (pdf, 114 kb)
- SI 721 of 2011 - Local Government (Charges) Regulations 2011 (pdf, 106 kb)
- more legislation