Section 156 of the Finance (Local Property Tax) Act 2012 provides the legal basis by which any arrears of Household Charge that were still outstanding on 1 July 2013 were converted to a Local Property Tax liability of €200 per property. Section 156 also made Revenue responsible for collecting the arrears.
Specifically, Section 156(3) provides that any liability to Household Charge that remains undischarged on 1 July 2013 shall;
(a) be treated as a charge of €200 to Local Property Tax that is due and payable on that date, and
(b) cease to be treated as a Household Charge liability under the 2011 Local Government (Household Charge) Act.
Section 156(4) provides that the charge of €200 shall be payable to the Revenue Commissioners and all of the provisions of the Act that relate to the collection of Local Property Tax shall apply to the charge as if it were an amount of Local Property Tax.