Finance (Local Property Tax) Act 2012 section 154

Interpretation (Part 16)

Section 154 defines key terms used in Part 16 of the Act, which deals with the treatment of unpaid household charge liabilities under the local property tax regime.

• The household charge was a flat annual charge on residential property owners, introduced from 1 January 2012 and replaced by local property tax from 1 January 2013.
• "Liability to the household charge" means any unpaid household charge together with any associated late payment fees and late payment interest.
• A "relevant person" is the individual who is liable for those unpaid household charge amounts.
• Outstanding household charge arrears are collected by Revenue as local property tax, charged at £200 per year.