Household Charge Exemptions and Waivers

The legislation to bring in the Household Charge came  into effect on January 1st 2012. More details about Household Charge payment and penalty charges here.

Owners of residential property were  liable for the Household charge on each residential property they owned as at 1st January 2012. Tenants were not liable.
The Household charge is not payable for 2013 onwards . It has been replaced with the Local Property Tax (LpT)
If you are looking for details of the Local Property Tax that applies from 2013 – you will find information here

One of the main areas of controversy is the fact that many people on low incomes or Social Welfare had to pay the new charge  at the same rate as people earning €100,000 a year or more. The only income related exemptionwas for those  on Mortgage Interest Supplement.

Which Properties Were Exempt from the Household Charge ?

Mobile Homes were exempt.

The following buildings are not defined as residential property and will not be 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.

OR vested in certain public authorities ( includes property under the Shared Ownership Scheme  where the local authority still retains an ownership stake) ;

OR owned by voluntary housing bodies;

OR wholly used as dwellings and liable for commercial rates

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

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• Comprised in a discretionary trust;

OR  Owned by an approved charity;

OR Vacated by the owner by reason of long term mental or physical infirmity. (note- the legislation does not mention that the house has to be unoccupied)

If your property falls into one of the exempt categories – you do not need to register it for the Household Charge

Which People were Given a Waiver

The following households had the household 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)
List of Unfinished Estates Available Here

Those who qualify for one of these 2 waivers still need to register the property for the Household Charge

No other Waivers Apply – people on welfare and pensions are expected  to pay.

1 thoughts on “Household Charge Exemptions and Waivers

  1. Hi, I bought my house 6 years ago following a divorce and had to pay 29,500 Euro in Stamp Duty on top of the purchase price of the house. I am on low income also and wonder should the Stamp Duty I paid not be taken into consideration regarding this new Household Tax Charge…………

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