Is a building divided into flats or bedsits liable for the household charge?
Yes. The household charge is payable by the owner of the building in respect of each unit of residential accommodation. Where a building is divided into a number of flats or bedsits, the charge applies to each flat or bedsit e.g. if the dwelling is divided into four bedsits, four household charges are payable i.e. €100 x 4 = €400.