Revenue Going After Unpaid Household Charge

The Household charge only existed for a year – and it was €100 per home. Many people didn’t pay the charge – not helped by the lack of any bills or communication. Penalties were then  added which has  now doubled the total owing to €200 per property.  In 2013 the collection of the oustanding charge was taken over by Revenue.

On 11 June 2014 –  Revenue began writing to property owners who still  appear not to have paid the Household Charge . They say that anyone who gets this letter  has a final opportunity to pay before  enforcement action begins.
(There may be some letters sent out to people who have paid – but where the computer records don’t match the name or address exactly.)

If you  pay tax under PAYE  (work or pension)   –  the letter will tell you that an instruction will  be sent to your employer to start deductions of the outstanding Household Charge of €200 from your wages (or occupational pension).
Revenue say that if you pay the outstanding Household Charge when you get the letter, the instruction to your employer will be cancelled.

If your  only source of income is from the Department of Social Protection (DSP)  you will get a letter informing you that you appear to meet the criteria for full deferral of the Household Charge arrears –   and Revenue will  be deferring the charge.  (There will be a 4% annual  interest charge until it is paid)
If  you want to pay the charge or update your records (to confirm that you have already paid or are exempt from the charge) you should log onto LPT (including Household Charge Arrears) .

If you pay tax under PAYE and have not paid both the Household Charge or LPT for 2013 or 2014 –  you will get a letter to tell you that deductions from your wages or occupational pension will begin shortly.
If you make arrangements to pay the outstanding charges  the deduction from your wages or occupational pension will not happen.

If you are a self-assessed taxpayer and you have not paid the Household Charge or LPT for 2013 or 2014 you will get a letter to tell you that the outstanding liabilities will be referred to sheriffs or solicitors for collection or will be the subject of attachment orders unless payment is immediately received.

Other possible consequences of non-payment include the withholding of tax clearance certification, surcharges on income tax, corporation tax and Capital Gains Tax returns and withholding/offset of any other tax refunds.

Interest on late payment at a rate of 0.0219% per day, may also be included in any enforcement action, which will be calculated from the relevant due date up to the date of payment.

To pay or check your LPT/HH charge account you can  log onto the Local Property Tax online system using your Property ID, PIN and PPSN .  There – you can make arrangements to pay the €200 arrears or update your Household Charge arrears record to confirm that you have paid or are exempt from the charge.

Read more about Household Charge Exemptions here