(LRC Revised)

Number 36 of 2011

LOCAL GOVERNMENT (HOUSEHOLD CHARGE) ACT 2011

REVISED

Updated to 9 January 2023

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an administrative consolidation of the

Local Government (Household Charge) Act 2011

. It is prepared by the Law Reform Commission in accordance with its function under

the

Law Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake revision and consolidation

of statute law.

All Acts up to and including

Local Government (Maternity

Protection and Other Measures for Members of Local Authorities) Act 2022

(52/2022), enacted 21 December 2022, and all statutory instruments up to and including

Planning And Development And Foreshore (Amendment) Act 2022 (Commencement) Order

2023

(S.I. No. 1 of 2023), made 9 January 2023, were considered in the

preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to revisedacts@lawreform.ie.

Number

36

of

2011

LOCAL GOVERNMENT (HOUSEHOLD CHARGE) ACT 2011

REVISED

Updated to 9 January

2023

ARRANGEMENT OF SECTIONS

Section

1. Interpretation.

2. Meaning of residential property.

3. Household charge on certain residential property.

4. Exemptions and waivers from household charge.

5. Declaration of liability and payment of household charge.

6. Provision of information in relation to residential property.

7. Late payment fee and late payment interest.

8. Unpaid amount to be a charge on property.

9. Application for certificates of exemption and waiver.

10. Receipts, certificates and requirements on sale of residential property.

11. Forged and altered documents.

12. Care and management of household charge.

13. Delegation of functions of local authority.

14. Data sharing and exchange.

15. Offences.

16. Regulations, orders and directions.

17. Amendment of section 5 of Local Government Act 1998.

18. Expenses of Minister.

19. Amendments of Act of 2009.

20. Short title.

Acts Referred to

Bankruptcy Act 1988

1988, No. 27

Building Control Acts 1990 and 2007

Capital Acquisitions Tax Consolidation Act 2003

2003, No. 1

Capital Gains Tax Acts

Companies Act 1963

1963, No. 33

Companies Acts

Electricity (Supply) Act 1927

1927, No. 27

Finance Act 2001

2001, No. 7

Housing (Miscellaneous Provisions) Act 1992

1992, No. 18

Interpretation Act 2005

2005, No. 23

Local Government (Charges) Act 2009

2009, No. 30

Local Government (Financial Provisions) Act 1978

1978, No. 35

Local Government (Sanitary Services) Act 1964

1964, No. 29

Local Government Act 1998

1998, No. 16

Local Government Act 2001

2001, No. 37

National Asset Management Agency Act 2009

2009, No. 34

Petty Sessions (Ireland) Act 1851

14 & 15 Vict., c. 93

Residential Tenancies Act 2004

2004, No. 27

Social Welfare (Consolidation) Act 2005

2005, No. 26

Stamp Duties Consolidation Act 1999

1999, No. 31

Tax Acts

Taxes Consolidation Act 1997

1997, No. 39

Value-Added Tax Consolidation Act 2010

2010, No. 31

Number

36

of

2011

LOCAL GOVERNMENT (HOUSEHOLD CHARGE) ACT 2011

REVISED

Updated to 9 January

2023

AN ACT TO REQUIRE THE OWNERS OF CERTAIN RESIDENTIAL PROPERTIES TO PAY AN ANNUAL HOUSEHOLD

CHARGE IN RESPECT OF EACH SUCH PROPERTY TO THE LOCAL AUTHORITY IN WHOSE FUNCTIONAL

AREA THE RESIDENTIAL PROPERTY IS SITUATED; TO REQUIRE THE FURNISHING OF INFORMATION

RELATING TO EACH SUCH PROPERTY TO ENABLE THE PREPARATION OF A DATABASE OF RESIDENTIAL

PROPERTIES IN THE STATE; TO AMEND THE LOCAL GOVERNMENT ACT 1998; TO AMEND THE LOCAL

GOVERNMENT (CHARGES) ACT 2009; AND TO PROVIDE FOR RELATED MATTERS.

[19

th December

, 2011]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS

Annotations

Modifications (not altering text)

C1

Provision for Act to be repealed by ministerial order made (30.01.2014) by

Local Government Reform Act 2014

(1/2014), s. 73(3)(b), S.I. No. 38 of 2014.

Repeals relevant to Part 12

73.

— ...

(3) The provisions of the Local Government (Household Charge) Act 2011 are repealed

as follows

(

a

) upon the

passing of this Act in respect of

section 10(4)

;

(

b

) other than in

respect of

section 10(4)

, on such day or days as the Minister may, by order

or orders, appoint either generally or with reference to any particular purpose or

provision and different days may be so appointed for different purposes and

different provisions.

Editorial Notes

E1

Activity undertaken to collect household charge or late payment of fees validated

(30.01.2014) by

Local Government Reform Act 2014

(1/2014), s. 78, S.I. No. 38 of 2014.

Annotations

Modifications (not altering text)

C1

Provision for Act to be repealed by ministerial order made (30.01.2014) by

Local Government Reform Act 2014

(1/2014), s. 73(3)(b), S.I. No. 38 of 2014.

Repeals relevant to Part 12

73.

— ...

(3) The provisions of the Local Government (Household Charge) Act 2011 are repealed

as follows

(

a

) upon the

passing of this Act in respect of

section 10(4)

;

(

b

) other than in

respect of

section 10(4)

, on such day or days as the Minister may, by order

or orders, appoint either generally or with reference to any particular purpose or

provision and different days may be so appointed for different purposes and

different provisions.

Editorial Notes

E1

Activity undertaken to collect household charge or late payment of fees validated

(30.01.2014) by

Local Government Reform Act 2014

(1/2014), s. 78, S.I. No. 38 of 2014.

ARRANGEMENT OF SECTIONS

Section

1. Interpretation.

2. Meaning of residential property.

3. Household charge on certain residential property.

4. Exemptions and waivers from household charge.

5. Declaration of liability and payment of household charge.

6. Provision of information in relation to residential property.

7. Late payment fee and late payment interest.

8. Unpaid amount to be a charge on property.

9. Application for certificates of exemption and waiver.

10. Receipts, certificates and requirements on sale of residential property.

11. Forged and altered documents.

12. Care and management of household charge.

13. Delegation of functions of local authority.

14. Data sharing and exchange.

15. Offences.

16. Regulations, orders and directions.

17. Amendment of section 5 of Local Government Act 1998.

18. Expenses of Minister.

19. Amendments of Act of 2009.

20. Short title.