The Local Government (Household Charge) Act 2011 provides the legislative basis for the household charge. Under the Act, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the Household Charge, unless otherwise exempted or entitled to claim a waiver. The Household Charge is on a self-assessment basis and it is a matter for an owner of a residential property on the liability date to determine if he or she has a liability and, if so, to declare that liability and pay the Charge.
The collection of the Household Charge is under the care and management of local authorities. I acknowledge that national economic circumstances are resulting in difficulties for many households; I urge any liable person who is having difficulty making payment of the Charge to contact their local authority. As regards the forthcoming Local Property Tax, decisions concerning payment methods will be announced in the context of Budget 2013. The shape and structure of the Local Property Tax, including decisions on the payment options that will be made available to liable persons, will be among the matters to be announced. The Government has decided that the Local Property Tax will be collected and administered by the Revenue Commissioners.