The Schedule to the Local Government (Household Charge) (Amendment) Regulations 2013 lists the unfinished housing estates to which a Household Charge waiver applies – this can be reviewed at the following link: http://www.irishstatutebook.ie/2013/en/si/0342.html. The Finance (Local Property Tax) Act 2013 converted any arrears of HC that remained on 1July 2013 to a Local Property Tax (LPT) liability. T he Revenue Commissioners received the Household Charge register from the Local Government Management Agency (LGMA) and are developing a Register of Residential Properties, drawing from a range of sources including the LGMA, Household Charge data, its own databases and data from utility companies. Data from the various sources are being cross-checked to ensure that the Register is as accurate as possible.
If a person who owns a property to which a waiver from the Household Charge should apply receives correspondence from the Revenue Commissioners seeking payment of arrears of household charge or Local Property Tax, it is recommended that they contact the Revenue Commissioners’ LPT Helpline at 1890 200 255, or alternatively they can update their “Household Charge Arrears Record” using Revenue’s online system at www.revenue.ie, by attaching their certificate of waiver. Full information on this process is available at the following web link: https://www.householdcharge.ie/Faq.aspx.