Update on Household Charge

Conveyancing 05/04/2012

It has been confirmed to the Conveyancing Committee by the Department of the Environment that the Local Government Management Agency (LGMA) is centrally managing the household charge for all local authorities.

The LGMA will issue:

  • Receipts for any payment made to it,
  • All certificates of discharge,
  • All certificates of exemption, and
  • All certificates of waiver.

Local authorities will issue receipts for any payment made directly to it.

Local authorities will not issue certificates of discharge, exemption or waiver.

Clients who are selling their houses may pay the household charge:

  • Online to the - the declaration and payment can be made online. A receipt will be issued/can be printed off online.
  • By post to the LGMA - send a completed declaration, together with payment by way of cheque/postal order/bank draft, made payable to ‘Household Charge’ by post to Household Charge, PO Box 12168, Dublin 1. The LGMA will issue a receipt by post.
  • In cash to the relevant local authority - lodge a completed declaration, together with payment, with the local authority. The local authority will issue a receipt for payment.

Declaration forms are being made available to clients:

  • In local authority offices, libraries, citizens’ information centres and post offices, or
  • By calling LoCall 1890 357 357, or
  • They can be printed off the LGMA website .

Following payment, clients may apply in writing to the LGMA for a certificate of discharge. Write to:

It may assist matters if a copy or reference number of the receipt is furnished with the application. It may also assist matters if it is indicated that the discharge is needed by a particular date in order to close the sale of the property.

Clients may apply in writing to the LGMA under section 9 (1) of the Local Government (Household Charge) Act 2011 for a certificate of exemption in respect of a certain year or years if the relevant circumstances outlined in section 4(1), (2) or (3) are met - broadly speaking:

  1. If, on the liability date, the property is held in a discretionary trust, or the owner is a body corporate and an approved body under section 848A of the Taxes Consolidation Act 1997),
  2. If, on the liability date, the owner is not residing in the property due to long-term mental or physical infirmity (and other conditions are met),
  3. Where a sole owner is deceased and the liability date falls after the date of death and before the date of issue of a grant of representation to the estate.

Clients may apply in writing to the LGMA under section 9(2) of the said act for a certificate of waiver if the circumstances outlined in section 4(4) of the act are met - broadly speaking:

  1. A waiver relating to a year where, on the liability date, the applicant is entitled to payment of a supplement under section 198(5) of the Social Welfare (Consolidation) Act 2005 towards the amount of mortgage interest payable in respect of that property, or
  2. A waiver relating to the year 2012 and the year 2013 if, on the liability date for the relevant year, the property is situated in an unfinished housing estate.