What are the exemptions from liability to pay the household charge ?
The exemptions are as follows:
Residential properties that are part of the trading stock of a business and have not been sold or been the source of any income since construction,
- Residential property vested in a Minister of the Government or the Health Service Executive.
- Residential property vested in a housing authority, including property where households are purchasing their homes under the Shared Ownership Scheme and where the local authority still retains an ownership stake
- Voluntary and co-operative housing
- Residential property subject to commercial rates and wholly used as a dwelling,
- Residential property owned by certain charities or comprised in a discretionary trust, and
- Residential property where a person has to leave their house due to long-term mental or physical infirmity (e.g. a person that has moved into a nursing home).
"Long term mental or physical infirmity" is defined in the legislation as an infirmity requiring the person to vacate the property in which he/she had been dwelling for a continuous period of more than 12 months and that is certified as such by a registered practitioner.
Do I need to register my property if it is Exempt?
No, there is no requirement to register a property that is exempt from the Household Charge
Is a property under the Rental Accommodation Scheme exempt from the Household Charge?
There is no exemption granted to those persons who have signed over properties to a local authority under the Rental Accommodation Scheme.
What charities are exempt?
Charities authorised at 9 January 2012 under the Scheme of Tax Relief for Donations to eligible Charities and other Approved Bodies under the terms of Section 848A Taxes Consolidation Act, 1997
http://www.revenue.ie/en/business/authorised-charities.html
Waivers
What are the waivers from payment of the household charge?
The waivers from payment of the household charge are as follows:
- Owners of residential property entitled to mortgage interest supplement
- Owners of residential property located in certain prescribed unfinished housing estates (see Unfinished Housing Estates section for more detail)
Persons claiming entitlement to a waiver are required to register their property.
Please note that all waiver claims will be validated. Persons who make false or misleading declarations in making a claim for a waiver will be liable to penalties under the legislation.
What is a Mortgage Interest Supplement waiver?
The purpose of Mortgage Interest Supplement (MIS), which is provided by the Department of Social Protection, is to provide short term income support to eligible people who are unable to meet their mortgage interest repayments in respect of a house which is their sole place of residence. The supplement assists with the interest portion of the mortgage repayments only. The capital element of the repayment is not taken into account in calculating the amount of supplement payable as it is not considered appropriate that the Exchequer should repay part of the initial loan and thereby provide assistance towards the accumulation of a capital asset on the part of the individual concerned. Applications for MIS can be made to your local Department of Social Protection Office administering Supplementary Welfare Allowance.
The Household Charge legislation provides that an owner of residential property who is entitled to receive MIS in respect of that residential property on the liability date (1 January) is entitled to a waiver from payment of the Household Charge in respect of that property for that year. To be eligible for the waiver you must be getting MIS on the liability date, which is 1 January each year.Please note that such persons must complete the declaration under to claim the waiver.
Is Mortgage Interest Relief or Tax Relief at source (TRS) a waiver from the Household Charge?
Under the Local Government (Household Charge) Act 2011, those on Mortgage Interest Relief or Tax Relief at Source (TRS) ARE LIABLE for the Household Charge
Only those who receive Mortgage Interest Supplement are entitled to a Waiver of the Household Charge. Your Local Community Welfare officer has a register of those who are in receipt of the Mortgage Interest Supplement.
Fore more information about the household charge please visit https://www.householdcharge.ie