Dáil Éireann Debate, Tuesday - 12 November 2013
84. Deputy Patrick O'Donovan asked the Minister for Finance the way a person (details supplied) in County Wexford may pay the outstanding household charge; and if he will make a statement on the matter. [47951/13]
View answerI am advised by Revenue that where the Household Charge for 2012 has not been paid or has only been part paid by 1 July 2013, then the outstanding amount including late payment penalties is increased to €200 and converted to Local Property Tax (LPT). In the specific case to which the Deputy refers, if the person was the owner of the property on the ‘ownership date’ of 1 May 2013 then she is liable for the €200 ‘converted’ charge and the liability is payable in full before the sale of the property can be completed.
The person can pay the outstanding liability by logging onto the LPT website at www.revenue.ie and following the payment instructions. Alternatively, she can send her payment directly to the Office of the Collector-General, LPT Branch, P.O. Box 1, Limerick. If she chooses to pay by cheque, she should include a covering note and clearly mark her Property ID number on the cheque.
Comprehensive guidance relating to LPT in the context of the sale or transfer of ownership of residential property has been provided to solicitors and is available on the LPT website at http://www.revenue.ie/en/tax/lpt/sale-transfer-property.html.
