Tuesday 17 October 2017

Q&A: Liable properties and those that are exempt

• What types of properties are liable for the €100 household charge?

Owners of residential property on January 1, 2012, subject to a limited number of exemptions and waivers, are liable to pay the household charge by March 31.

• What sort of exemptions?

Residential properties that are part of the trading stock of a business and have not been sold or been the source of any income since construction; residential property owned by the Government or the HSE; residential property owned by 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 to which commercial rates apply; residential property owned by a charity or comprised in a discretionary trust; residential property where a person has to leave due to long-term mental or physical infirmity, such as a person that has moved into a nursing home.

• What are the waivers from payment?

Owners of residential property entitled to mortgage interest supplement.

Owners of residential property located in prescribed unfinished housing estates.

• Does the household charge apply to those who are paying the €200 charge on Non-Principal Private Residences, the so-called second property tax?

Yes. The household charge applies to residential property generally, including those properties that are liable to the €200 charge on Non-Principal Private Residences.

• Is a building divided into flats or bedsits liable for the €100 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, eg if the dwelling is divided into four bedsits, four household charges are payable, ie €100 x 4 = €400.

Irish Independent

Independent.ie Comments Facility

INM has taken the decision to remove the commenting facility on its online platform Independent.ie to minimise the legal risk to our business that arises from Ireland's draconian libel awards system.

We continue to look forward to receiving comments through direct email contact or via social media, some of which may still be featured on the website Independent.ie

Editor's Choice

Also in Irish News