The Household Charge is a new Residential Property Tax iin Ireland

From January 1st 2012 the Household Charge is €100 . Almost all private owners of residential property in Ireland are be liable for the charge which is payable on all houses, maisonettes, apartments and , bedsits.

Registration and payment can be carried out online on the HouseholdCharge.ie website.
Home Owners can also fill in a paper registration form and pay by post or in person at your local Council Office before March 31st.

After 3 months Late payment penalties apply as follows :
Payments made within 3 and 6 months of January 2012 – a 10% penalty
. Payments made between 6 and 12 months late – a 20% penalty
. Payments more than 12 months late – a 30% penalty

More details of the Household Charge here

The following exemptions from the Household Charge apply:

The following buildings are not defined as residential property and will not be liable for the 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 is exempt from the household charge if , on the liability date, the residential property is:
• Comprised in a discretionary trust;
• Owned by an approved charity;
• Vacated by the owner by reason of long term mental or physical infirmity.

Waivers 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) :
(These ill be on a list prescribed by the Minister for the Environment
People claiming a waiver still need to register for the household charge and claim the waiver.