The Household Charge was an annual charge introduced by the Local Government (Household Charge) Act 2011 which was payable by owners of residential property. It was a matter for owners of residential properties to register and pay the HC on or after 1 January 2012. There were a number of exemptions available. They were
- Residential properties that were part of the trading stock of a business and have not been sold or been the source of any income since construction,
- Residential property vested in a Minister of the Government or the Health Service Executive,
- Residential property vested in a housing authority, including property where households are purchasing their homes under the Shared Ownership Scheme and where the local authority still retains an ownership stake,
- Voluntary and co-operative housing,
- Residential property subject to commercial rates and wholly used as a dwelling,
- Residential property owned by certain charities or comprised in a discretionary trust, and
- Residential property where a person has to leave their house due to long-term mental or physical infirmity (e.g. a person that has moved into a nursing home).
The charge was €100 and if it was not paid on time, it went up to €200.
If you are purchasing a property, you need to be sure the Household Charge was paid by the previous occupant or that the property was exempt at the time.
We will check this for you.
Back to Conveyancing
The information on this site is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.