2012 sees the introduction of the Household Charge announced in December’s budget.  The charge will be €100 but before you rush out to pay there are some exemptions & waivers available.  For example, individuals living in certain unfinished housing estates will be entitled to a waiver for 2012 and 2013. 

 

Exempt from the charge are:

 

  • Mobile Homes
  • Residential properties that form part of the trading stock of businesses and have not been sold or been the source of any income since construction
  • Residential Properties owned by Government departments, the Health Service Executive, Local Authorities or Voluntary Housing bodies
  • Residential properties that are liable to commercial rates
  • Residential Properties that are in a discretionary trust or owned by an approved Charity

 

Waivers are available where:

 

  1. One has to vacate their home due to long term mental or physical infirmity,
  2. One is entitled to Mortgage Interest Supplement on the liability date (1 January) in any year
  3. People living in certain unfinished housing estates will also be entitled to a waiver for the years 2012 & 2013. If you have a query in relation to the estates which qualify for the waiver you can contact the Planning and Housing Policy Section at one of the following numbers: (053) 911 7398, (053) 911 7402, (053) 911 7397, (053) 911 7399

 

NB: If a waiver applies it is still necessary to register on the household charge website (details below)

 

If none of the waivers or exemptions apply then the owner of the property must pay the charge. This charge is in addition to the NPPR charge.

 

If the residential property is let subject to a lease for in excess of 20 years, the person to whom it is leased must pay the charge

 

PAYING THE CHARGE

 

The liability date will be 1 January in each year. The tax, if paid in one installment, must be paid by 31 March in the year.

It is possible to pay the charge in 4 quarterly  installments. To avail of this, one must set up a direct debit mandate by 29 February 2012.

 

Fines and interest will be applied to late payments.

 

Further Information

 

The details above set out the main points of the charge. Further information, detailed analysis and a payment facility can be found at www.householdcharge.ie