Household Charge Ireland -The Details

The  Household Charge –  came into force in Ireland on January 1st 2012.   It only lasted a year and has now been replaced by the Local Property Tax.
Most owners  of residential property in Ireland were liable for the household charge on each residential  property they owned  as at 1st January 2012. Home owners who lived outside Ireland were also expected to register for and and pay the charge. The 2012 Household Charge amount was set at a flat rate of  €100.

From July 1st 2013 the Household Charge rose to €200 and is to be collected by Revenue along with the new  Property Tax . Read more here about Unpaid  Household Charge and  Property Tax

No Household Charge was due for 2013 . The Household Charge is now  replaced with a Property Tax from July 2013 – read more about Property Tax in Ireland


One Hundred Euro Household Charge

Under the Household Charge legislation- owners of residential properties were  required to make a declaration of liability and to pay the household charge by 31 March 2012

No bills or invoices  for the household charge were sent out – the charge was on a self declaration basis.

The definition of a residential property included  – houses, maisonettes, flats, apartments and , bedsits.  So – the owner of a building split into 5 bedsits was liable for five lots of Household Charge.

A  residential building is liable if it is occupied, or suitable for occupation.

Mobile homes are not classed as residential property and were not liable.
Tenants did not have to register for the Household Charge.

A property  which was let to more than one tenant with  exclusive use of a bedroom for each person and joint use of common areas was only be liable for one Household Charge

Registration and payment of the Household Charge  can no longer  be carried out online on the HouseholdCharge.ie  website.

The  Household Charge applied  to properties on which NPPR was also being paid. More about NPPR here

The following  exemptions from the Household Charge applied:

The following buildings  are not defined as  residential property and were not  liable for the household charge :  Buildings that are …

• Part of the trading stock of a business and from which no income has been derived since the building’s construction, and  has never been used as a dwelling.

• vested in certain public authorities (including property where households are purchasing their homes under the Shared Ownership Scheme and where the local authority still retains an ownership stake)

• owned by voluntary housing bodies;

• wholly used as dwellings and liable for commercial rates

An owner of a residential property was exempt from the household charge if , on the liability date, the residential property was:

• Comprised in a discretionary trust;

• Owned by an approved charity;

• Vacated by the owner by reason of long term mental or physical infirmity. (long term is more than 12 months)

Waivers

The following households had the charge waived :

1. Those in receipt of mortgage interest supplement –  (only about 18,000 households) (not to be confused with mortgage interest relief !)

2. Those in certain  unfinished housing estates (Estimated to be less than 1300 estates) :   – which will be on a list prescribed by the Minister for the Environment, Community and Local Government. (See List of  Unfinished Estates Here).

People claiming a waiver still needed to register for the household charge and claim the waiver.

More about Household Charge Waivers  Here.

Selling Your House : A vendor of a residential property must  pay  any household charge, late payment fee and late payment interest due on the property and give a certificate of discharge, exemption or waiver in respect of each liability date during the vendor’s ownership to a purchaser on or before the sale or transfer can be completed.

Take a look at our Top Tips For Saving Money If you  follow some of these you could easily save enough to cover your Household Charge and more.

264 thoughts on “Household Charge Ireland -The Details

  1. Is it too late for me to pay my housecharge on line and how can go about it

  2. Richard – I agree – you’d think they would let overseas owners know about it if they are already paying nppr.
    As you suspected – you are liable for both charges on your home in Kerry .

    • Thanks, I’ve paid the tax, but feel aggrieved to have incurred a penalty through the Governments poor communication rather than through any deliberate intransigence on my part!

      Richard.

  3. Hello, I am on a disability payment of 118.00 euro per week and am in the process of selling my house as I am unable to maintain property and overhead expenses. Must I pay the property tax? Anne Doyle.

    • Hi Anne – The following households will have the charge waived :

      1. Those in receipt of mortgage interest supplement – (about 18,000 households)

      2. Those in certain unfinished housing estates (Estimated to be less than 1300 estates)

      So if you’re getting the mortgage supplement you won’t have to pay, but if you’re only in receipt of other benefits, you will.

      Hope this helps

  4. Are all homes in the Rental Accomodation Scheme liable for the NPPR or just homes from 2012 on?

  5. Both my parents have passed away and their homeis vacant. The probate is not through yet- Do I have to pay the charge

  6. Above says residential property is liable if occupied or suitable for occupation – but I can not find that on the official web site, where does this come from? We own a second house that has no roof, no electricity, no water etc – are we liable to pay or not?

    • Karin – if it has no roof and no water it is not suitable for occupation and is exempt. You do not need to register or pay

  7. i bought on jan 15 2012 do i have to pay or am i exempt as i did not own the property on date of liability

    • John — The owner of the property on Jan 1st was liable
      But – If you bought it off a builder/developer and it was a new build and not previously occupied – then it was exempt on Jan 1st .
      Either way – you don’t need to register as liable until next year.
      Your solicitor should have checked this out for you

  8. we purchased in dec 2007 – in jan 2012 budget claimed we are exempt, is this correct?

    • MAry – I don’t know why you think you are exempt because of when you bought your house.
      You might be confusing it with something else – maybe mortgage interest relief ?

  9. Keith – you have been misinformed. The government do not need people to consent to a Statute in order for it to apply to them.

    • It depends on how many homes he owns – but he will be liable for €100 on each of them.

  10. Why is it called a household charge when only privately owned property owners have to pay. It should be called the private house owners tax

  11. A lot of new estates are not serviced by the county councils in terms of street cleaning, lighting, planting, cutting of grass in green areas, etc and we pay management fees, usually somewhere near €1000 per year, for these services and others (scandalous I know but thats another story!!) so why should we be paying another charge to fund the county councils when their refusal to maintain our estates has resulted in us already paying for these services that they are providing to others?

  12. This charge is supposed to be for libraries, street lighting & planting etc, I live out the country and do not avail of any of these services.
    I also own a second property & I already pay the €200 NPPR charge and management fees on the property and now a further €100 household charge and it’s impossible to get a tenant!

  13. Do people that have bought a property with the county council have to pay this tax? I have bought my home with south dublin county council’s property path???

  14. I think people who have it served too them on a platter should pay the most taxes.

  15. So, if someone has a house and is paying a mortage on it.The bank owns this house until the mortage has been repaid in full and holds on to the deeds..Yes? NO?

  16. If the government want money from people then they should send out and invoice/demand stating what this charge covers.
    We already pay for refuse collection. The upkeep of secondary roads is a disgrace and there is no street lighting in rural areas, so what exactly is this money going to.

    In England you pay a council tax which covers all the above and more plus fire services, Ambulance and policing. I don’t think I have seen a Garda officer where I live. Admitedly the costs are far greater there, but the council sends out a demand, here they are asking you to self declare ??? does this mean we are paying a voluntary amount of €100?

    Wasn’t there someting in the news about it is not legal because the policy has not been issued in Irish? not sure on this. And isn’t there also going to be a charge for septic tanks as well??

  17. I already pay commerical rates, 1,000 a year, is it fair that I should have to pay another 100 for the same infrastucture to the local area?? ..

  18. People just think of whats come out of the Mahon Tribunal,It was Berties private Island and he did as he pleased 15 yrs and 250 million just to be told that he was lying’sure every dog on the street knew he was lying.He f….d this country up with the help of his cronies and were expected now by the present government to take the rap.Will any of them go to prision DONT THINK SO yet were being told by BULL HOGAN on the property tax if we dont pay up we will be fined or jailed. We have to make a stand otherwise we may give up and take it.SUPPORT THE NON PAYMENT OF THE PROPERTY TAX.

  19. So:
    – if you bought a house and paid thousands & thousands in stamp duty just a few short years ago, you still have to pay the household tax;
    – if you bought a second property for investment (in order not to depend solely on a pension in retirement years), paid stamp duty on that house, pay the yearly NPPR tax, you still have to pay an additional tax–the household tax–for that house, which leads me to:
    1) why do landlords have to pay two taxes–the NPPR and household tax; and
    2) why do landlords have to pay the household tax that is being broadcast as a tax to pay for the local amenities used by all citizens including tenants. Why don’t the tenants pay?

    Yes, like they said on PrimeTime last night – the taxpaying citizens of this country have become an ATM/bank link for the government. We have a young family, didn’t overspend in the Celtic Tiger years, tried to prepare for the years ahead with a retirement investment (and didn’t lose the head buying up loads of properties we couldn’t afford), we pay for Health Insurance, we pay our tax, we pay the NPPR, we’ve paid so much in stamp duty for our private residence and then for our buy-to-let, that we won’t be paying the household tax now. If the government comes up with a logical property tax that will take into account the stamp duty homeowners have paid, I will gladly pay the household/property tax when my stamp duty has been accounted.

    It’s time people stood up to the government. We’re not shelling out for any more of their mistakes–past, present or future. They need to get it together. We need to stand together and just say no.

    • I cant belive you dont wont too pay the household tax,its because of the government that certain individuals who work hard for there country get mortgages and 012 vehicles why shouldnt you pay the household tax,im on benefits for the past 15 yrs do you honestly think that i dont want a new car and mortgage and too move off the low income band of taxes.All those nice things youve got and you still dont give a dam about low income families i think you should be ashamed of yourself.

  20. Unfair that people in unfinished housing estates are exempt, they have still bought there house and is suitale for occupation.

  21. I lost my life savings to property,still paying the stamp duty back to the banks, WONT BE PAYING ANYMORE TAX

  22. Does lone parent with mortgage have to pay this crazy amount. Live in the country where there are no such amazing services as stated above. What are country dwellers paying for i would like to know? fresh air?

    • No Marty – there are no exemptions based on age or income. (Apart from those on Mortgage Supplement)

  23. We own a business and live above it. It’s all the one building and I think it’s down as a commercial premises. I still can’t figure it out and I know if I ring and ask the powers that be, they will tell us to pay regardless!

  24. You think Sein Fein are going to abolish council charges for refuse collection? Good luck. Its part of local services and its only right if you want your own filth taken away you pay for it. You don’t go to the dump with your refuse and dump it for free do you? I douth it very much. In the country the council’s don’t collect refuse there are private companies for that and they still have to be paid for it as at the end of the day they are all business’s

  25. made big effort to register household charges but alas failed to register and cannot see what the problem is i its enough paying the charges but having diffucilty with website is another issue .

  26. That’s bull***t, sure then what say do the people have in what laws govern us?
    A statute is MEANT to be:

    “A legislative rule of society given the force of Law by CONSENT of the GOVERNED”

    Simply being elected does not give the right to make up whatever laws you and yer other politician buddies want, (or whatever some “stronger” organisation than your own people want, i.e. european union)
    A position in government has been seen as power over the people for far too long, this can be clearly seen in the salaries they give themselves, and KEEP, in times of supposed “austerity” while they make up other laws that leave us to foot the bill (i challenge someone to justify their kind of pay, especially in our current economic climate.)
    It’s long overdue for the government, elected officials, potential elected officials (and a lot of the general public) to realise that we don’t serve the government, they serve us, and its not enough for elected officials to just say “ah sure we know whats best for you” and just because some of the population are under-informed, misinformed, and made complacent by propaganda and scare-mongering, doesn’t mean that the country and its people have consented to something, or indeed that they have to, thus, if a statute or law that affects the people is to be enacted or enforced, it should have to be put to referendum for approval (consent) by those it governs (us).

  27. This consenting to a Statute is nonsense.

    You elect the Lawmakers- they pass statutes, they are representatives of the people and pass and accept the rule of law with the implied consent of the people. You do not then need express consent of everyone to obey every law.

    You have already consented to it by voting, even if you didn’t vote.

  28. Is this a Tax and therefore not tax deductable. Or is this another rates and therefore double taxation as there is an NPPR that does the same?

  29. If this is the case, how can it be demonstrated that someone is aware of their liability?

  30. surely this is double taxation if already paying NPPR on properties other than family home???

  31. Rick – as we have pointed out before – this rubbish about needing to consent to a law is completely false. Many laws in Ireland are Statutes – and they apply to all citizens of the state.

    • “Rick – as we have pointed out before – this rubbish about needing to consent to a law is completely false. Many laws in Ireland are Statutes – and they apply to all citizens of the state.”

      Please point out to us again the reasons you have for stating that Rick’s quote is ‘rubbish’.

      The long-gone Land Tax was defeated by using this point (amongst others). What has changed in Irish law since then? Those ‘who consented’ and paid the Land Tax never got a penny back.

      We look forward to your considered response.

      • Nigel – similar arguments have been used in the UK about Council Tax. (Where there is a 97% collection rate) . Can you tell me one case in the UK where someone has been let off paying the Council Tax because they argued it was a statute and they didn’t consent to it.
        I don’t think you will find one.
        If Rick’s statement is true – then why do the Campaign Against The Household and Water Tax say it is not true ?

      • Thanks for your response – but we are concerned here with Irish Acts of Government and Statute and the force in Irish law.

        For you to insist that this particular Statute makes it illegal not to pay, then something must have changed in Irish law.

        What has changed – What is it?

        Should you not know then please say so and answers can be pursued elsewhere.

        Many thanks

  32. I wonder how the government intends to inform owners who are living abroad! if they don’t even manage to inform people within Ireland on time.
    Or is it the tenants duty to inform the abroad living landlord about this new tax???

  33. A number of friends in the age bracket (60 -70), who have no access to Internet, have yet to receive information about this charge. No leaflets/mailers/callers. How unfair that elderly people run the risk of having to pay penalties due to a poorly thought out and introduced system.

  34. PTSB variable rate at over 5%. House is costing me enough already. If the Government get my variable rate in line with the other state owned banks, I’ll pay the 100.

  35. I am currently renting at the moment, is it myself or my landlord that is liable to pay this Tax?

  36. Already paid my property tax by mean’s of stamp duty’I am not paying another red cent’ also lost a s**t load of my savings as my house is worth 50% less in value.

    • it says that it will be used for libraries and the likes and up until now the Exchequer has been funding it. but is the Exchequer not funded by our taxes anyway so its not like it a case that we pay 100euro and we get it back some other way, it’s just more tax…i’m not paying it. i’m in the same boat as you. house only worth maybe 120G at best but still have to pay 399G over the life of the mortgage for a single income household. no bl00dy way

  37. Smash the croke park deal and tie public sector pay with european poor states like our present selves.This crowd as well as the last will do anything but shoot the outrageously fat elephant!!! Equity loss is 70% in property over the last 5 years. What fool adds €100 to this at this time?

  38. My main irritation is that it has been assumed that everyone reads newspapers, listens to the radio or watches television. I have only just learnt of this tax by hear-say; i.e. NO bill is sent to our houses.
    However, when ever there is a General Election my postbox is stuffed daily with leaflets begging me to give them a vote!
    It is very under-hand and I am lucky to have heard about it mid-way through February!

    • Meyrick – you should be getting a nice glossy leaflet through your door some time soon !

  39. Can you clarify if providing your PPS is a requirement?
    i understood recently from a radio interview done by the Data Commissioner that a PPS can be requested but when it is relevant to the info required.
    Also why do they need to know if its mains or private source.
    Can’t they check with the address given?

  40. Hi,
    This charge is to pay for utilities etc which everybody uses.Fair enough. Why should local authority houses be exempt ,after all they have and use the same utilities and services that we do?????

    • Ray – I guess it’ sbecause the property owners are the local authority and they would end up paying the money to themselves !

  41. HI, I am not a resident of Ireland but I rent out property there, so am I liable to the tax?

  42. Could you please respond to Jay’s comment. I too have received the email outlined above and am looking for clarity.

    • Ger – I did reply to the original question.
      I said that the Citizens and residents of the State are bound by the laws of the State which are enacted by the Oireachtas. This is underscored by the Constitution of Ireland. There is no validity in the suggestion put forward that a person can opt out of a law of the State by not consenting to it.

  43. What about people who are over 65 with an income of less than €36,000-00 per annum, who are normally exempt from tax,income tax,dirt tax and levies.
    Are they also exempt from this tax.
    Response woud be appreciated,
    Regards, Raymond

  44. You do not appear to have answered the question. Is this a legal loophole or not? Do you know? Nobody is saying you can choose which laws to observe, merely that this, like any contract, needs to be agreed by both sides to be valid. If this is the case, then by not registering, you do not enter the contract. Can you confirm this?

    • Jay – There is no validity in the suggestion put forward that a person can opt out of a law of the State by not consenting to it.

      All this stuff about statutes and contracts and consent is circulated on facebook etc but it is absolutely NOT TRUE. The Campaign against the Household tax even says it is rubbish . They state ” – We are deemed to consent to the Household Tax because the government in power was elected and therefore from the legal perspective rules by consent. There may be other legal challenges to the Household Tax but this is not one.”

  45. Eugene – All Citizens and residents of the State are bound by the laws of the State which are enacted by the Oireachtas. This is underscored by the Constitution of Ireland. There is no validity in the suggestion put forward that a person can opt out of a law of the State by not consenting to it.

  46. The problem with this house-hold charge is that it is expected to increase with next years budget, based on the value of your property. 100euros this year is to entice as many people as possible to register. It could end up between 500 and 1000euros within a couple of years depending on your property valuation. Also in 2014 water tax is kicking off. I wont be register-ing

    • Just curious, what would be an example of “a building wholly used as dwellings and liable for commercial rates”? Surely any building wholly used as dwellings would never have been liable for commercial rates… A prison? A hotel with no bar or function room? A block of flats?

      • Gerard – I am pretty sure that Residential properties are exempt from Commercial Rates – so they probably just put that clause in to clarify that the building must be “wholly” used as dwellings to be exempt . I.e to clarify that a flat aboove a shop or pub is not exempt.
        If in doubt – check with your local council. It will be interesting to see what they say (if they know!)

  47. What are we getting for this? I don’t mind paying if like UK if covered refuse collecting etc but not to bail out banks or developers who caused many of our problems.

  48. grossly unfair, we’ve completely lost control of ourselves.Will this increase in the future…when is enough enough.I find every month a struggle as it is.I bet not one government member have to worry about paying their bills at the end of every month!!!!!! A bloody disgrace!!!!!!!!!!

  49. How do people without computers manage to register or download forms if you are not sending out a Bill or Invoice
    perhaps an Advertisement on Television would help to give advice or a contact number for details

    • j.carpenter – thanks for the comment.
      Firstly – this site is nothing to do with the government – so “we” will not be sending out forms.
      Apparently – the government will be leafleting every house in the next 2 weeks – and they might even send a registration form too. That would make sense.
      Hopefuly they will have a few TV ads too – otherwise hardly anyone will be paying it !

  50. Am here helping my 89yr old mother fill up the house hold charge form. Think it is a shame to make elderly people , living on their own, in receipt of state pension, pay this tax. very unfair!

  51. I own a house that the tenant is in receipt of rent allowance, not only has her allowance been cut this month and she has requested areduction in her rent but I am expected to pay her household tax as well.This is on top of NRPT and PRTB charges. Surely this should be classed as a utility bill as with gas,electicity etc.The tenant should be liable for this tax.What is going to happen whenthese taxes are all amalgamated next year.

  52. Siobhan – I don’t think a temporary leak would be grounds for saying the home is not suitable for occupation.
    If it was disconnected on Jan 1st – you could try……. but you may need to keep proof and apply to the council for a certificate of exemption.

  53. Myself and my husband pay e1000/year in private maintenance charges for our estate. After recently being forced to leave our apartment and Ireland in order to pursue work and therefore rent elsewhere, we feel very frustrated to have to also pay NPPR charges of e200/year even though we only own that single property. Being asked to pay another e100/year for much of the same maintenance again is a joke. How does the government expect the downturning property market to improve when people like ourselves (in negative equity and rental income not covering costs) are being forced to a point of considering selling up now?

  54. If the Government actually collected our rubbish and gave us water like the old days, when rates were actually for those things, there wouldn’t be a problem paying this charge. Now we have to pay those things to private companies and we’re still getting charged by the Government. Btw, all this “planting” etc is done by volunteers in my area. I pay income tax and all the rest to fund libraries and fire services (which now cost 500euro for the 1st hour). It’s one big FARCE!!!!!!!!!!!!!!!

  55. I would like to know what will happen to people who refuse to pay the Household Tax.Will the Government rob it from ones income,pension or social welfare payment,or will they have to proceed through the courts?
    Does one not legally owe anything until a bill is received?

  56. How times have changed……“They Will Tax the Roof over Your Head” -Fine Gael anti Property Tax Leaflet 1994
    http://irishelectionliterature.wordpress.com/2010/01/16/they-will-tax-the-roof-over-your-head-fine-gael-anti-property-tax-leaflet-1994/?mid=57104
    This tax will be a bit like VRT/Stamp Duty/Road Tax/Water Rates etc, a big black hole that nobody knowns where the money goes to.
    Btw regarding Water rates, I would have no problem money going toward fixing the approx.50% leak we have, I’m not too keen on a private company making a fortune out of meter installation etc. Look at the M50 Toll….was supposed to be untolled after it was paid for…..again a fat cat company got that one. Would you trust them?

  57. If the objective was was to be fair this tax would no be implemented. The objective is to bail out banks. If its for local authoritiy funding where is the document ringfencing it for that purpose?
    you pay to the government and not local authorities so it goes to bomdholders. Don’t be taken for a fool. I won’t be paying it.

  58. I pay the NPPR charge and Management fees for our estate. If the Council lifted the rubbish in this country from the roadsides, our parks and beaches I wouldn’t object to the charge.

  59. What infuriates me about this and the septic tank tax is that it is introduced by a Minister who told Aine Lalor on Morning Ireland that his”personal circumstances would not allow”him to take a tiny 10% voluntary pay cut in his TD salary.Yet those of us who have to make do on small pensions and have no access to E32k unvouched expenses annually are expected pay this tax in one lump sum.
    What about people who do not trust the banks with their few Euro?How can they pay by direct debit?
    Why can we not go to the local council office with 2 Euro every week?This would be convenient for many people.Because one is poor one has to pay penalties and fines for being in this position.Enda Kenny can force officials to pay his cronies obsene salary increases while making many vulnerable people homeless.

  60. Even mentioning the councils is an insult to our intelligence. It’s a tax to try and help cover the national deficit.

    its irrelevant where the money goes, confusing the matter with some sort of flim flam about helping the local community is frankly insulting. The government funds the councils, it will now replace some of that funding by using this new tax, therefore helping the central deficit.

    Don’t teat me like an idiot, just take the tax and make it perfectly clear what its for. (no doubt the advertising of this ‘help you local council’ nonsense is costing a few quid too.)

    Yours. Insulted Tax payer.

  61. I’m just wondering, I bought my first house in 2005 and paid stamp duty. I sold it in 2009 and bought another house again paying stamp duty. Is this fair that i will have to fork out money every year now??? i can hardly afford my mortgage as it is and i’m not entitled to mortgage supplement.

    • Gavin – I am sure many people who paid stamp duty are thinking the same as you. But – there is no exemption relating to stamp duty. It would probably be very complicated to include that kind of thing in the short timescale imposed by the IMF and EU

  62. Mary – I agree it does seem unfair to charge two taxes . They might sort it out when the full property tax system is in place ?

  63. This rubbish of funding for Councils stinks. Every council in Ireland was bursting at the seams with Planners of one type or other in the days when lunacy in the building trade was the order of the day but these days there is not a house being built anywhere which clearly suggests that NOT ONE of these planners is required so get bloody rid of them. If most acted within the guidelines from 2000 to 2008 the mess that is the industry to day would never have happened.

  64. I own my house. I have my own water well and sewage tank, their is no street lights anywhere near me, iv paid stemp duty on the house when i bought it, so could someone please tell me what exactly am i paying 100e for???????

    • Jill an alternative, more accurate perhaps

      The social charge is being used to pay off the financial cartels, who having gambled and speculated for years now expect you to help pay their debts. They got the co-operation of the Irish politicians to do this, who rather than represent the interests of the people they claim to represent, looked after the interests of those who can promote them and who pay their campaign fees. He who pays the piper ………………..

  65. I am renting an apartment with my father from Dubln City Council. Do we have to pay the charge?

  66. Hi, our house is up for sale and has been for a while. Someone told me houses for sale are exempt but I do not see this anywhere in the exemptions so presume we have to pay? Would we be liable to pay again then on the new property were we to sell and buy in the same year?

  67. I am on jobseekers benfit of €136 and my husband get FIS because his wages is very low would I be exemptfrom the charges?

  68. Hi, I am in a housing estate in laoise called clonroosk abbey, it is unfinished and still owned by the developers. It’s not on the list for exempt properties but do I still have to pay? And if so why? Also my dads property is owned by the council but he is buying it off of them, does he have to pay?

    Regards
    Amanda

  69. Is a new house that is unfinished inside and has never been lived in subject to the charge.

    • Tommy – the regulation state that a property is liable if it is suitable for occupation.
      If it is not suitable for occupation – you might want to obtain a cert of exemption from your local council to proove you are not liable.
      Contact your council to see what they will need off you. Let us know how you get on.

  70. If a couple are joint owners and one is in a nursing home, can they apply for an exemption? Thank you

  71. Ilive in a housing estate and included in my rent payments is upkeep of estate and lighting,the owners of the estate are Clanmill Ireland housing association..Because of this charge to Clanmill are they entitled to raise our rent to cover this charge put upon the body.

  72. I would like to know if you are not a resident in ireland and have a holiday homein ireland and pay the holiday home tax to pay a household tax is not applicable that would be paying two
    taxes

  73. I’m currently building a house which should be completed during the year (July). Must I pay for it this year or do I begin paying it next year?

  74. in the eyes of the law if i stop paying my mortgage the bank is intitled to claim the house back does this not mean that they are the home owner untill such a time as i pay back my mortgage also seen as so much of our tax money was pumped into the banks i think they can afford to take a hit of €100 per mortgage more so than the rest of us that taken hit upon hit on our ever dwindling wages.

    • Des ….The bank don’t own the property until they reposess it (if they go down that road)

      • either way the monies they claim that will fund other services such as fire stations and so on is wrong i believe this is a form of emotional black mail that some of the older generation will buy into. i firmly believe that the system is not transparent enough for where this money will be used i think cronyilism is still rife in our elected system. and only areas of interest to council members will be looked after

    • Tommy – the government have not kept it simple – the legislation states that the following buildings are exempt
      A building from which no income has been derived since the building’s construction AND that , has never been used as a dwelling AND that forms part of the trading stock of a business.

      So – it is only businesses that can claim the exemption – not a person .

    • John – unless you are getting Mortgage Interest Supplement – the governement rules state that you will not get a waiver.
      Unemployed people have to pay the same as Tds , Bankers, and Millionaires.

  75. Well it was just a matter of time, be honest! Over in Belgium they are paying between 600 – 1000 euro per year per appartment / house.

    Am I happy that Ireland is catchingup? No…but we can not dunk our heads in the ground.

    So, enjoy that it is only a 100 euro for this year…and maybe more years to come.

    • Rex – read More about the NPPR here – it is another proprty tax that is already in place in Ireland. It is charged on houses that ae not the principal residence of the owner. Currently €200 a year.

  76. I paid the fee of 100 euro and now i found out my apt block did not have to pay as it is unfinished.So how do i get my money back?Does anyone know?

  77. IM LIVING IN A PRIVATE HOUSING ESTATE IN ENNISCORTHY AND GET NO HELP FROM THE COUNCIL WHEN WE HAVE PROBLEMS AND WE HAVE TO CUT OUR OWN GREEN AREAS. WHAT WILL WE GET FOR PAYING THIS CHARGE

  78. im not paying a penny till laois county council does something about the roads and footpats around my house give them more money so they can scratch themself’s more lol……..

  79. I live in a private developement that is not in charge with the local council and thus do not recieve any council services , we pay pay for all our own services trough our management company . Will we be still liable for the charge .

    • Martin – This charge is supposed to be towards the provision of services by you local council in the whole county / city. It is not just to cover your street.

  80. I am trying to organise my aged parents registration. They do not have a computer!!! Where can I get or download a Registration Form? I tried the address suggested above –

    “Home Owners can also print off a registration form on the Householdcharge website”

    I couldn’t just print out a form. I had to register on line and I don’t have their details.
    Thanks Niamh

  81. In Dublin City Council areas cash payments will only be accepted in Civic Offices, Fishamble Street Dublin 8

    • Carmel – The Dublin City Council website says people need to pay at Customer Service Centre, Block 3, Ground Floor, Civic Offices, Wood Quay

  82. i own a mobile home but i have a wall around it and a roof on it will i still have to pay the property tax

    • The legislation states that liable properties exclude structures that are not permanently attached to the ground,
      a vessel and vehicles (whether mobile or not);

  83. I have inherited a property in Ireland, but I am uk resident, one of the details required are PPS number I do not have one – there seems to be no answer in FAQ as to what to do about this? Do you know wether I can register and pay without one? Seems I also have to pay NPPR as well!!

    • Julie – when you register on householdcharge.ie – the first screen asks you to confirm that you live outside Ireland and do not have a PPSN

  84. I have a 2nd property in Ireland which I pay NPPR tax, do I have to pay this in addition the NPPR , please let me know.

    Thanks

  85. Hello,
    I live in the UK and have a flat in Dundalk which I let out. I currently pay the Non Principal Private Residences ( NPPR ) tax. Am I now liable for both the NPPR and the property tax?
    Thanks

  86. Hi,
    My wifes parents died leaving a house which remains idle. Is their estate liable or exempt for this tax?

    Regards,

    Derek Clarke

  87. Hi – if a residential house has been turned in business offices (5) – will a 100 Euro payment apply? So far, no rates have been charged. Thank you – Sharon

    • Sharon – under the regulations a building is classed as a residential building if it is “occupied or suitable for occupation.”
      If it is in use as offices – then I assume it can’t be occupied as a dwelling and is therefore not classed as residential – and will not be liable for the charge
      If commercial rates are charged on it – that would definitely stop it being classed as residential property.

  88. Unless you qualify for a waiver or exemption in the list here – you will be liable.
    The government have set the charge so that a pensioner on the basic pension pays the same as a billionaire !

  89. I have a holiday home which is used very infrequently…not been occupied since August 2010. Most other years it would be occupied for less than one month. Do I still have to pay this charge?

  90. I understand that I have to pay the 100e on my residence. I also have an investment property and I have been paying the NPPR on this. Do I also have to pay another 100e on top of the NPPR tax?

  91. As you are probably aware the NPPR is not an allowable expense – so I assume that theis new tax will not be an allowable expense in computing taxable rental income either. You could check with Revenue for the definitive answer.

  92. I have read the article and it does not mention OAP’s – do they have to pay this charge?

    • Pensioners are liable . The only waivers are for people on Mortgage Interest Supplement and for those living in certain “unfinished estates”

  93. marzi – you are liable – but you could get a waiver if you are getting mortgage interest supplement

  94. If one is in receipt of TRS on their mortage, are they liable to pay this charge?

  95. Just wondering, My husband inherited the family home and no longer lives there as he has his own house. His brother has a right of residency in the house. He won’t sign over the house in his name and my husband does not want to be caught with this payment. Is there any way around this..

    • Catherine – I think – as the owner – your husband will be liable for the charge on this house as well as his own.

  96. I am a foreigner and I own a property (holiday home)in Ireland. Do I have to pay the charge, and if so, how do I do that, as I do not have a PPS number?

    • Postman – there is an option for people outside Ireland to register without a PPS number.
      You should also look at the NPPR – you are probably liable for that also.
      That has been in force since 2009.

  97. I already pay a management company a fee for lighting, planting and general upkeep of the estate so will I now need to pay both?

    • The only waivers granted are listed in the articel – there are no other waivers or exemptions.

    • I suppose what rent you charge tenants is defined in any tenancy agreement you have?
      How can you suddenly increase the rent mid tenancy?

  98. I’m on disability and yes with all the other bills it is a tall order. I still would not pay it if I was working on principle I’m not paying the same tax as the likes of pay Kenny or anyone else who earns ridiculous money ever year. Not to forget this money is not for the Irish people it’s for gamblers. Enough is enough.

  99. i am emigrating so how can i be expected to pay for services i wont be using as i wont be living here ?

  100. It was advertised at 2euro per week, is there any facility to pay this way as with tv licence,
    100 euro is a tall order for OAP, to get together.

    • Sally – the best they are offering is 4 payments by direct debit of €25 each
      Dates 13th March 2012 , 14th May 2012 , 13th July and 10th September 2012

  101. Why is the catholic church with all the property they own exempt imagine the revenue that would bring in

    • @noel:

      how do you know the Catholic Church is exempt? If what you say is correct, this is a disgrace.

      • Brendan – any properties owned by charites are exempt. All the Catholic Dioceses in Ireland are registered charitie I’m pretty sure
        (That makes them exempt from all sorts of taxes – Income Tax – ,Corporation Tax
        Capital Gains Tax , Deposit Interest Retention Tax (DIRT) – Capital Acquisitions Tax , Stamp Duty )

  102. Im an old age pensioner and myself and my husband have had our medical card revoked, for what reason I dont know, they say because there is more than 197 euros coming in, do we have to pay this charge too, as our medication is 126 euros per month now.

  103. I agree this is not ideal, but it could be a hell of a lot worse. I too own an apt in Ireland but now live in London. Although no one wants to pay an extra EUR100 a year, it is not anywhere near the £165 per month (yes per month !!!!) I have to pay in council tax for living in London

  104. can anyone advise me on the charge, my husband and i live in the same dewelling as his parents but with separate front doors, we can’t even insure our end as we don’t own the dewelling,anyway my question is do we have to pay €100 each or is it just the one charge of €100?

  105. 1 Road tax should pay for the up keep of the roads.
    2 I have a well so council do not up keep my water supply
    3 I don’t have lighting down my road
    4 I am in Roscommon and they have closed A&E and if i call the fire brigade or need an ambulance they charge me for coming out not the council.

    • Tim – I suppose many people could have similar arguments against paying income tax that goes towards things they don’t use.

    • Fair Play to you TIM
      you are stating the facts , and it is a discrace , Enda Kenny , James Reilly and a lot of politicians have a lot to answer for…. why dont they charge bankers who caused all the problems initially

  106. Hi

    There appears to be a problem with Householdcharge.ie’s website security certificate. Windows explorer is advisisng not to enter personal details on it. Anybody else experience this?

    Not very clever seeing as they are looking for credit card payments

  107. Matthew and John need to waken up and smell the roses. The country is our ountry. No one else is going to fix it or save it. Ireland is still the best place to live in and bring up a family. How unpatriotic.

    I at 60 years of age have seen much worse times in Ireland and we came through it. Have you read The Endgame, this problem is worldwide and not just Ireland. Would you like to go and live in Greece?

    • PJ
      I am a 61y/old and I too have lived through some very tough times.Then we were all badly off and never really had much anyway,we worked hard for our children and delivered.The problem now is that people got somewhat used to a better lifestyle which they are entitled to and were not over the top in most cases .Now these hopes and dreams have been shattered by our idiot politicians.The country is now a disaster and a bloody disgrace.What i thought was good advice to my kids to hop on the property ladder like i did has ended in disaster for all.Their homes are prisons and a liability ,they do not regard them as homes any longer.I have one that has left already with two more ready to go but they cannot find buyers and are at their wits end.Their stress is now seething anger and have no regard for this country anymore.My supposedly good advice has turned into a nightmare for all of us..Pj if i was 30yrs younger i would be thinking of going as well.

  108. I paid over €38,000 stamp duty in 2006 for my home which is now in negative equity. The reason the stamp duty was so high was because we did not have a property tax. Therefore as far as I’m concerned I have paid my property tax already and continue to do so as I had to borrow it from the bank and am paying interest on it. My next door neighbour built a new house a few years ago and paid over €15,000 to the Co. Co. for the provision of these services. Why should he pay again?

  109. Understand your feelings Mathew,But its not the land we live in but the Greedy incompetent idiots that we as a people have elected in the past couple of decades to represent our once great nation.The Lisbon referendum should have never have been voted on twice we as a people made a democratic decision & it was reversed making us the laughing stock of Europe.If we are not to spend the next god knows how many more decades being governed by the idiots who have brought not only our country but also the Euro to its knees we as a nation need to come together & say NO to these idiots.

  110. i am getting mortgage interest supplement,so i am exempt but do i have to let them know this or will they automatically know

  111. Regard to 5 bedsits wihin a house , tha landlord will now have to pay 500 euro plus 200 euro nppr and pay 60 euro to prtb for each tennant and finally pay tax on rental income earned as well as up keep and maintenance it is just not worth it anymore .

  112. I live in a house that is not yet in my name, but I expect it to be in the future….its under construction really, upstairs is mostly finished, but downstair just has bare block walls…..do I have to pay??

    • Joe – the legislation says that if a “building is occupied, or suitable for occupation, as a separate dwelling” – then it is liable.
      If you live in it – then it is obviously occupied.
      If you don’t own it – then who ever owned it on Jan 1st 2012 is liable for the charge.

  113. Ha. third last paragraph, supposed to be used by local authorities….for fire services….lighting…..call the fire service and get a bill of 1,500 euros. look at your ESB bill and there is a standing charge for service lighting…Paying again for something we already have to pay for….

  114. Just before Christmas I bought a property and in doing so, paid stamp duty. Am I exempt for 2012?

  115. this charge is another mortgage, and is just another way that the cowardly and disfunctional goverment is screwing the irish people. shame on them.

  116. Eileen – I don’t see any mention of exemptions for affordable housing .

  117. Does anybody know if this needs to be paid by property owners that are no longer resident in Ireland?

    Thanks

    • Dillon – all owners have to pay no matter where they are living. You will also be liable for the NPPR

  118. we are availing still of the TRS on the mortgage, i am i right in saying we too are exempt??

    thank you

    • Oval — no – TRS recipients are not exempt – many mortgage payers get that . It is only those on low income who get Mortgage Interest Supplement who are exempt (it is confusing) See More here about Mortgage Supplement

  119. I paid 26000.00 Euros Stamp duty on my private home, I own the house and the land it is on. I have my own well that was paid for and paid duty to council. More tax! are FG crazy!
    The council do not look after the roads around me and do not collect the rubbish, stuck when it snows for weeks!
    FG chase the developers and the failed bankers and failed politicians.

  120. What happens if you do not live in the house, havent paid the mortgage and waiting for the bank to reposess, or if I live in hope, if it sells? I cant pay the mortgage let alone the charge.?

  121. I heard a person who, I think, is responsible for the collection of this charge, interviewed on Ireland Am this morning. She made reference to ESB bills and other similar sources being used to track households. My question and concern is, does this action comply with data protection for individuals and has the Data Protection Commissioner any view on this matter. My second query is, where a household is owned jointly by two persons, is the charge to be jointly or individually charged?

    • Therese – the Data Protection issue needs looking at. I don’t think any of us agreed to let ESB information be used to collect taxes !
      On he other issue – joint owners are jointly and severally liable. So – just One person needs to register and pay – and you sort it out between yourselves who (i.e one pays teh other €50) . But if no-one pays they could in theory chase you both for the overdue amount. There is – so far – no option to split the bill .

    • Of course using ESB data is illegal – at present. None of us signed up to the ESB so that our data could be abused by a totalitarian government, but all they need to do is change the law and it becomes legal. Simples really. ID cards next, optional first, then compulsory.

  122. I live in rural Ireland, the council do nothing for me, I have to do a 60 mile round trip to dispose of my rubbish, is it snows I am left stranded for weeks because the council wont grit the roads, the roads are full of rubbish and hedges growing in. It took me ten years to get them to sort out flooding outside my front door. I must pay for the installation and maintain my own sewerage and water, there is of course no street lighting or any services in the local village. I live below the poverty line, must pay to keep a thirteen year old car on the road so I can do a weekly shop and go without heating and food , I eat once a day to try to pay my bills.. now this unfair tax ..2 euros to me is alot… Why should we pay for getting absolutely zero.

    • Jenny– In your case I would just not pay– you shouldn’t
      have to worry about any of this either– what else can they do if enough marginalised people refuse to pay. Remember that the ‘fatcats’ and the politicians in this country together with the developers and their banker friends made the terrible mess that this country is in– so let them pay–let Seanie, Bertie and the visitors to the galway tent pay. Let them first of all take off the huge pensions from the retired FF politicians and central bank regulators who failed so miserably at doing their job–let them pay. Me? I’m lucky enough to be able to emigrate– I’ve had enough of this cabbage patch. so good luck and bye. James

  123. This household tax has not been explained it has just been introduced and we are just supposed to pay it. There are no clear guidelines, for example if you are eldery and on a pension do you pay it? if you are on a government payment do you have to pay it or do you get a supplement payment towards it? Its just all so confusing…….can anyone out there answer any of my questions????????

  124. If enough of us do not pay the government will be faced with a mammoth task of sorting out those who are liable and those who are not which would be un-workable as they do not have the man power to police this. Also paying when you sell is a non runner as most of us are in negative equity and cannot afford to sell.

  125. A nation of sheep begets a government of wolves
    So if its only once in your life you stand up to be counted then I reckon now is the time to do it.
    Let the people who F—– up this country pay for it

  126. im on invadility benifit own my house do i get any allowence towards household tax

  127. You know what Noreen you’re right.
    And whats more they give a timelome to pay this €100…..well I remember a TD saying on TV that “sure it’s only €1.92 per week…..guess what….it’s by the week I’ll be paying.

  128. Do you know what its great to be a tenant in this country. Let the landlord pick up everything!! sure we are rolling in the money… Wish I never bought investment property. More like bleed me dry properties….

  129. It says ‘not occupiers’. I own and occupy my house, with a small mortgage that I am not claiming tax relief on. Will I or won’t I be liable?

    • M – Owners are liable – tenants are not . If you own a house – you are expected to pay this charge.

  130. My estate is unfinished,
    Where do I get a list prescribed by the Minister for the Environment, Community and Local Government
    2. Those in certain unfinished housing estates (Estimated to be less than 400 estates) : –

    • Ian – No list yet – but we will find out where it is as soon as possible.

  131. Seems a bit strange that they announce these charges and they have not even bothered to get a website up and running….householdcharge.ie is just a blank webpage…..what a bunch of wasters

  132. I already pay 2nd home tax for a house I could no longer live in so have rented it out to cover some of the mortgage. Is this charge on top of this and paid seperately or included in the 2nd home tax?

    • I’d be thinking that you’ll be paying on the double! I have a second house rented out and already pay 200 euros NPPR and if the tenant isn’t liable for this new charge then I guess I am! 🙁

    • john – the owner is liable . Joint owners are jointly liable. There are no exemptions on health or disability grounds.

  133. if a dependent relative lives in the property for her lifetime with an exclusive right of reidence i.e. i couldn’t live in the house even if I wanted or needed to- i get no income of any type from the property, I am the owner for the last 15 years but the house was transferred to me on the above basis, is there any exemption in this scenario?

    • Michael – you are the owner and will be liable as I understand it. . There are no exemptions that cover your situation..

  134. if you are paying the 200 euro charge on a second home which is rented is the 100 euro charge also applied ?? can you be expected to pay two levies/charges on the one property

  135. How can you find out if your estate is classed as a Category 3 or 4 unfinished housing estate?

  136. Gary – the full legislation has not been agreed yet – so we cannot give you a definite answer.
    It will be interesting to see how joint property owners are treated.
    We will post any details as soon as they are released.

    • By my understanding , should be only one charge per one house , joint property owners or single no difference

      • jointed owner – yes there will only be one charge – but they are saying that people in receipt of mortgage interest supplement will be exempt – so it will be interesting to see how they cope with joint owners where one is getting MIS . Will half the charge be exempt ? The administration of this charge will end up costing a big percentage of what is collected !

    • The legislation states – that co-owners of property shall be jointly and severally liable for the
      charge, and that payment of the charge by any one co-owner shall
      discharge the liability for all the co-owners.

  137. phil hogan seems to relish this work of introducing charges on behalf of the imf.he should remember whom he represents and how it effects families .

  138. What is “social housing”?? Is a local authority constructed house, occupied by someone who bought it from the local authority social housing? or is only housing occupied by those renting it from the local authority?

    I assume that those in receipt of rent supplement in a private dwelling are not affected as the new charge will be paid by the owner.

  139. People with 2nd homes already pay the Non Principal Private Residences tax at €200 which goes to the local authority. How can an extra €100 therefore be justified as it also will go to the local authority. Many people with 2nd homes foolishly took out huge mortgages and are seriously indebted as a result. If the Housetold Tax progresses to a full Property Tax as proposed how could an individual pay for example an additional 2 property taxes (if they had 2 extra homes)at for example €1500 per house on top of a huge mortgage (there are many people in this position paying interest only on 2nd & 3rd homes)… there must be some consideration for people in that position

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