I am informed by my colleague, the Minister for the Environment, Community and Local Government, that under the Local Government (Household Charge) Act 2011 an owner of a residential property on the liability date is liable to pay the Household Charge, unless otherwise exempted or entitled to claim a waiver. It is a matter for an owner of a residential property to determine liability and pay the charge. The Local Government Management Agency is administering the Household Charge system on a shared service/agency basis for all county and city councils. The agency has been working with the Revenue Commissioners to support the introduction of the Local Property Tax (LPT), including in relation to arrangements under section 156 of the Finance (Local Property Tax) Act 2012, which concerns the treatment of Household Charge arrears. The arrears of the Household Charge for 2012 will be capped at €130 if paid to the Local Government Management Agency by 30 April 2013.
I am advised by the Revenue Commissioners that they will receive the final register of those who have paid the Household Charge by 1 July later in the year. Where the Household Charge for 2012 has not been paid by 1 July 2013 the arrears amount will be converted into LPT and collected through the LPT system. Revenue will pursue this additional liability when the LPT system is fully operational. Interest and penalties under the LPT system will apply to the additional €200. It is in the interest of all those who have not yet paid the Household Charge to do so as promptly as possible, or they will end up with an additional LPT liability.