This is meant as a simple guide which will cover the vast majority of cases. Check the FAQ on [broken link removed] for non-standard cases such as houses which have been sold or where the owner has died.
What types of properties are liable for the household charge?
Owners of residential property on the liability date of 1st of January 2012, subject to a limited number of exemptions and waivers set out below, are liable to pay the household charge by 31st of March.
If I have a holiday home as well, do I have to pay two household charges?
Yes
If I rent a property, am I liable?
No. The landlord is liable. The landlord may seek to reclaim it from you. But you do not have to register or pay the charge.
I own a house jointly with my friend. Do we pay once or twice?
You are jointly responsible for the payment.
However, only one payment of €100 is due.
What are the main waivers?
People in receipt of Mortgage Interest Supplement on 1 January 2012
Peope living in specified unfinished housing estates.
However, they must register for the charge, even if they don't have to pay it.
Any property which was in Shared Ownership with a Local Authority on 1 January is exempt
You do not need to register for the Household Charge.
Note that houses purchased under the Affordable Housing Scheme are
not exempt
Is there an exemption for pensioners?
No.
Is there an exemption for those on low income?
No.
Is there an exemption for the unemployed?
No. If you are receiving Mortgage Interest Supplement, you are entitled to a waiver.
Is there an exemption for houses bought under the Affordable Housing Scheme.
No.
How can I pay the Household Charge?
Online -
www.householdcharge.ie - by credit card/debit card
By Post: Registration forms are available online; from City/County Councils; Libraries; Citizen Information Centres or Lo Call 1890 357357.
Payment can be made by cheque/postal order/bank draft made payable to “Household Charge". Send form with payment to: Household Charge, P.O Box12168, Dublin 1.