The Household Charge and the Non Principal Private Residence Charge (NPPR) are chargeable on residential houses. The Local Government Management Agency (LGMA) is centrally managing the household charge for all local authorities and information on this is available here. The Department of Environment Heritage and Local Government manages the NPPR charge and information on this is available here.
These charges will apply to estates where the grant of representation has issued before the relevant liability/charging date, in the case of the Household Charge, 1 January each year, and in the case of the NPPR, 31 March each year. Neither charge applies to property held by discretionary trusts.
Clients may apply in writing to the relevant local authority for a certificate of discharge for the NPPR and to the LGMA for a certificate of exemption from the Household Charge in respect of a certain year or years if the relevant circumstances are met - broadly speaking:
- 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;
- 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);
- 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.
