How much is the charge?
The charge is set at an annual rate of €200 per non principal private residence but late payment can incur a significant fee - see “What’s a late payment fee?”
When do you become liable to pay the charge?
As set out in the Local Government (Charges) Act 2009, liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date, which is called the "liability date", is 31 July for 2009 and is 31 March in 2010 and future years. The charge must be paid within three months of the liability date (31 October in 2009 and 30 June for 2010) in order to avoid late payment charges.
Who pays the charge where a property liable for the charge is owned jointly?
Liability falls on all co-owners but payment by any one co-owner discharges the liability of all co-owners.
I am a landlord who rents a property to a person receiving Rent Supplement. Am I liable for that property?
Yes. Properties included in the Rental Accommodation Scheme are exempt but properties which are rented to persons receiving Rent Supplement are not exempt.
I'm moving house and own two properties on a temporary basis – do I still need to pay the charge?
Only one property can be a person's principal private residence at any given time, and a charge must be paid where a person owns a second property on a liability date, even where this has been acquired as part of the process of moving house. A refund can be applied for where the second property was acquired within the year previous to the liability date in question and where the first property is disposed of within six months of the liability date in question. The owner can apply in writing to his or her local authority for a refund.
What if I'm selling my house - how do I prove that I have paid the charge?
You can request the relevant local authority to give you a certificate to this effect. This will be evidence of payment and will formally discharge any liability in law for payment of the charge.
I'm divorced/separated - am I liable to pay the charge?
If a person is divorced or separated (judicial separation agreement having been granted) he or she will not be liable to pay the charge where he or she resides in what used to be the family home as his or her principal private residence. Where the other party to the divorce or separation agreement does not reside in the original family home but retains an interest in the ownership of the property on foot of the divorce or separation agreement, the Act provides that this person will not be liable for the charge in respect of that property.
Is there an exemption for a person who has to be taken into care because he/she is incapacitated due to illness, and who retains ownership of his or her house or apartment?
Yes. If a person has had to vacate their principal private residence (which they own) due to long-term incapacitation arising from physical or mental illness, the property is exempt from the charge irrespective of the use to which it is subsequently put. The exemption applies irrespective of whether the person lives in a nursing home or care centre, or whether he or she lives with relatives. The only condition is that the person must not own the property in which he or she now resides.
I own a 'granny flat' in which a relative lives - am I liable for the €200 charge?
A granny flat or similar dwelling is exempt from the charge if a relative of the owner (or a relative of a spouse or partner of the owner) lives in it free of rent and if it is located no more than two kilometres from the residence of the owner.
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