Finance (Local Property Tax) Act 2012 section 156

Arrears of household charge

Section 156 deals with the treatment of unpaid household charge liabilities and their conversion into local property tax charges from 1 July 2013.

• Household charge arrears could be settled for a flat payment of €130 to the local authority if paid on or before 30 April 2013, even where the total amount owed exceeded €130.
• Any household charge liability still outstanding on 1 July 2013 was automatically converted into a €200 local property tax charge, payable to Revenue and subject to all LPT collection and enforcement provisions.
• The conversion did not apply where legal proceedings to recover the household charge had already been commenced by a local authority before 1 July 2013 and were still ongoing on that date.
• Local authorities were required to notify Revenue in writing of the address of any property, and the name and address of its owner, where they were satisfied that any household charge liability remained unpaid before 1 July 2013.