Finance (Local Property Tax) Act 2012 section 155

Cessation of household charge

Section 155 provides for the discontinuation of the household charge from 1 January 2013, coinciding with the introduction of the Local Property Tax.

• The household charge was a flat-rate annual charge on residential property owners introduced under the Local Government (Household Charge) Act 2011.
• Section 155 provides that the household charge ceased to apply from 1 January 2013 onwards.
• The cessation coincided with the commencement of the Local Property Tax, which replaced the household charge as the primary property-based tax on residential properties.
• No household charge liability arises in respect of any liability date on or after 1 January 2013.