Household Charge

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.

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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.

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