What is Household Charge?

The Household charge was a property tax on residential property introduced in 2012 by the Local Government (Household Charge) Act 2011. It was a matter for each property owner to register their property for the tax and discharge it within the specified period.

Who pays LPT landlord or tenant?

The landlord pays LPT if a property is rented on a normal short-term lease (less than 20 years).

How do I pay LPT arrears?

You can pay your LPT in full by:

  1. Debit/credit card: This option is available online.
  2. Annual Debit Instruction (ADI): Under a single debit authority you can authorise your bank or financial institution to pay Revenue the specified amount of LPT due.

What happens if you don’t pay property tax in Ireland?

If you’re a homeowner in Ireland who hasn’t paid yet, this means the Revenue Commissioners office now considers you non-compliant with the legislation. People who don’t pay the tax now risk facing financial penalties, which could range from an 8% interest on their local property tax, to a surcharge in their income tax.

How do I pay the household charge?

You can access this service through LPT online, by following these steps:

  1. Enter your PPSN, property ID and property PIN and click ‘Login’.
  2. On the home screen ensure that you have selected ‘Household Charge arrears’ from the ‘Review your Records’ dropdown menu.
  3. Click ‘Setup Payment Method’.

What is the Household charge liability?

The Household Charge (HC) 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.

Who pays tax on jointly owned property?

Property Owners Who Are Married Couples Married couples or civil partners who own property in joint names are automatically taxed using a 50:50 allocation. Therefore this tax planning exercise only works if the property owners are unmarried.

Can I pay my LPT in the post office?

You can pay your property tax in full or by part payment at your local post office. There is a TaxPay service fee of €1 per transaction for all property tax payments. Find out more about your LPT liability.

Do pensioners have to pay property tax in Ireland?

While there is no specific exemption from the requirement to pay LPT for pensioners under the Finance (Local Property Tax) Act 2012 (as amended), such persons may be entitled to an exemption on other grounds or may qualify for a deferral subject to meeting the qualifying conditions.

How do I know if Nppr is paid?

You will receive a receipt acknowledging payment of the NPPR charge. Furthermore, you can request the Local Authority to provide you with a certificate of discharge. This will be evidence of payment and will confirm that the NPPR charge in respect of the year concerned has been paid.

When did the household charge come into force in Ireland?

The Household Charge – came into force in Ireland on January 1st 2012. It only lasted a year and has now been replaced by the Local Property Tax. Most owners of residential property in Ireland were liable for the household charge on each residential property they owned as at 1st January 2012.

Who is liable to pay the LPT on a rental property?

If you are renting from your local authority, the local authority is liable to pay the LPT on the property. If you are a tenant with a lease of less than 20 years, and Revenue has linked you to a property for LPT purposes, you should notify Revenue and provide the name and address of the landlord.

Can a property have more than one household charge?

A property which was let to more than one tenant with exclusive use of a bedroom for each person and joint use of common areas was only be liable for one Household Charge Registration and payment of the Household Charge can no longer be carried out online on the HouseholdCharge.ie website.

How many unfinished housing estates are there in Ireland?

Those in certain unfinished housing estates (Estimated to be less than 1300 estates) : – which will be on a list prescribed by the Minister for the Environment, Community and Local Government. (See List of Unfinished Estates Here). People claiming a waiver still needed to register for the household charge and claim the waiver.