The Household Charge is an annual charge introduced by the Local Government (Household Charge) Act 2011 and is currently set at €100 for 2012. The owner of a property on the 1st January 2012 (as opposed to the tenant in a property) is responsible for paying this charge and the charge must be paid by the 31st March 2012. It can be paid online at https://www.householdcharge.ie/
There are a number of situations where properties are exempt from the Household Charge.
In addition, property owners can claim a waiver if they are in receipt of mortgage interest supplement or if they are living in one of the many unfinished estates throughout the State.
A national survey of unfinished housing developments was carried out in 2011. A person who, on 1 January 2012, is an owner of a residential property in an unfinished development as set out by the Government is entitled to a waiver from payment of the household charge in 2012. Full details of the these properties can be found at https://www.householdcharge.ie/
If you are an owner of one of these properties, you are still obliged to register for the charge, but you are entitled to a waiver for 2012.
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Taylor Solicitors is a Cork-based legal firm led by Eleanora Taylor offering specialist advice in business and property law.