A new €100 a year Household Charge is to come into force in Ireland from January 2012.
This new charge will be levied on the owner of every property – and is a temporary measure until a full Property Tax can be implemented based on property values. (Probably in 2014).
The new household charge will have to be paid by an estimated 1.6 million householders in Ireland – raising about €160 million in revenue in 2012.The charge may be payable in 4 installments – with householders given three months to pay up. Late payment penalties are in place – of upto 30%
It is not payable on mobile homes..
It will be interesting to see how the Household Charge is levied – because there is no full property database of all the houses in the country. With the NPPR the onus was on the owner to register for the tax. Details of billing and liability have yet to be released.
It is understood that a comparatively small amount of households – less than 250,000 will be exempt from the tax. Those getting exemptions will include those in some unfinished estates and those getting mortgage interest supplement.
Update – Dec 6th 2011 – Nee Charge confirmed in Budget 2012 .
Full Details of the Household Charge Here
(HouseholdCharge.ie will be the website)
Residential property owners who own a property that they don’t live in – will also be charged the NPPR ( Non Principal Private Residential Charge) which is currently €200 a year. This will bring the total “tax” to €300 a year for each property a landlord owes.
Miryam – it does appear that the 100 euro charge will apply to all properties that a person owns. This of course is is on top of the NPPR which is €200 per house. (This has been in place for 2 years now – see NPPR Information here )
The government have mentioned quarterly payments are going to be possible to help spread the “load”.