The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge. Under section 5(1) of the Act, the owner of a residential property, who on a liability date, is liable to pay a household charge to a relevant local authority, or who is entitled to a waiver from payment of a household charge under section 4(4), must make and provide to the relevant local authority a declaration stating that he or she is so liable or so entitled, as the case may be. Under section 5(2) of the Act, the declaration must, in the case of a person who is liable to pay a household charge, be accompanied by payment of the household charge in respect of the property concerned. The Act further provides for offences where a person contravenes these statutory requirements. In addition, late payment penalties apply where payment is not made by 31 March, 2012 and household charges and late payment penalties are a charge against the property which will have to be discharged in the event of the sale or transfer of the property concerned.
Significant measures are underway to ensure that property owners are aware of the household charge and the liability and payment dates. The LGMA and local authorities have commenced a national information campaign to advise people of the household charge and their responsibilities in relation to payment of the charge. A similar and successful advertising and information campaign was undertaken in the context of the €200 charge on non-principal private residences on its introduction in 2009 with further advertising taking place each year since. A household charge information leaflet is being issued at this time to residential properties in the State. I am confident that those liable to the household charge will be aware of their obligation to discharge their liability for the charge by 31 March 2012 and thereby avoid any late payment fees or late payment interest.