Who is liable for LPT and, or Household Charge?

Household Charge

The Household Charge (HHC) was an annual charge introduced by the Local Government (Household Charge) Act 2011. The charge was payable by owners of residential property.

It was a matter for owners of residential properties to:

  • register
  • and
  • pay the charge on or after 1 January 2012.

HHC was payable by the owner of a building in respect of each unit of residential accommodation. A building may have been divided into a number of flats or bedsits. The charge applied to each flat or bedsit.

The HHC was payable to your local authority. The charge was administered by the Local Government Management Agency (LGMA).

From 1 July 2013, any outstanding HHC liability was increased to €200 and is payable to Revenue. This included any late penalties. In July 2013, arrears of HHC were converted to LPT. Revenue collects HHC arrears in the same way as LPT. For all information regarding payment of arrears of HHC, please contact the LPT Branch.

Household Charge paid to your local authority

If you paid your HHC to your local authority, you should have received and retained a receipt. Our LPT record may show that the HHC is outstanding. If so, you must provide receipt of payment to Revenue or pay the charge online. You may have mislaid the receipt. If so, you should contact the HHC Support Centre. You can contact by emailing: support@householdcharge.ie and request a copy of your receipt.

Exemption from the Household Charge

If you qualified for an exemption, you should hold a Certificate of Exemption issued by the LGMA. If you now wish to request an exemption from HHC you must submit your claim in writing to the LGMA. Please email your request to support@householdcharge.ie.

Waiver from the Household Charge due to receiving Mortgage Interest Supplement

You may have been entitled to a waiver of the HHC. If so, you should hold a Certificate of Waiver from the LGMA. If you have mislaid your certificate you must contact support@householdcharge.ie. This waiver does not entitle you to a waiver of the Local Property Tax.