The Local Government (Household Charge) Act 2011 provides the legislative basis for the Household Charge. Under the Act, 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.
I understand from data provided by the Agency that as of 15 May 2013 the total number of registrations for the Household Charge is 1,234,637. Payments have been registered in respect of 1,210,649 liable properties and waivers have been registered in respect of a further 23,988 liable properties. The number of estimated liable properties for the Household Charge is 1,620,814, and therefore the compliance rate is in excess of 76.1%.
Local authorities, supported by the Agency, are continuing to work to maximise Household Charge compliance. Under the Finance (Local Property Tax) Act 2012 outstanding Household Charge liabilities will, on 1 July 2013, be increased to €200 and will become a Local Property Tax liability collectable by the Office of the Revenue Commissioners.
