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 2011 Act defines the Household Charge liability date as 1 January and, in Section 5, provides that the owner of a residential property is to pay the Household Charge on or before such date as may be prescribed. The Local Government (Household Charge) Regulations 2012 state that a period of 3 months from the liability date is prescribed for the purposes of the relevant provisions of Section 5 of the 2011 Act. As such, payment was due by 31 March 2012, with the exception of owners who paid by direct debit in four instalments on 31 March, 31 May, 31 July and 30 September 2012.