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.