Local Government (Household Charge) Act 2011

7.

Late payment fee and late payment interest.

7.— (1) The owner of a residential property who fails to pay a household charge or an instalment of a household charge in accordance with this Act shall, subject to subsection (3) , in addition to his or her being liable to pay the amount outstanding of the household charge, be liable to pay to the relevant local authority—

( a) a fee (in this Act referred to as a “late payment fee”) equal to—

(i) in the case of a household charge paid not later than 6 months after the date (in this section referred to as the “due date”)—

(I) prescribed under section 5(3)(a)(i) for payment of the household charge, or

(II) prescribed under section 5(3)(a)(ii) for payment of an instalment of the household charge,

10 per cent of the amount outstanding in respect of the unpaid household charge,

(ii) in the case of a household charge paid later than 6 months and not later than 12 months after the due date, 20 per cent of the amount outstanding in respect of the unpaid household charge, or

(iii) in the case of a household charge paid later than 12 months after the due date, 30 per cent of the amount outstanding in respect of the unpaid household charge,

and

( b) interest (in this Act referred to as “late payment interest”) on the amount outstanding in respect of the unpaid household charge, calculated at the rate of 1 per cent per month or part of a month from the due date, until payment of the household charge has been made.

(2) Payment of a late payment fee and late payment interest shall be effected by such means as may be prescribed.

(3) Where a person who is the sole owner of a residential property dies and, at the date of his or her death, a household charge, a late payment fee, late payment interest or any part of such charge, fee or interest remains unpaid in relation to that property, no further late payment fee or late payment interest shall be payable in accordance with subsection (1) in relation to that property until a grant of representation to the estate of the deceased person issues to the personal representative of such deceased person.

(4) The personal representative of a deceased person shall, as soon as a grant of representation to the estate of the deceased person issues to him or her, be liable to pay to the relevant local authority the full amount due and owing by the deceased, at the date of his or her death, in respect of a household charge and related late payment fee and late payment interest, which said full amount is, in this section, referred to as the “full amount”.

(5) If the said full amount is paid by the said personal representative within 3 months of the date of issue of a grant of representation to the estate of the deceased person, he or she shall have no further liability in respect of the said household charge and related late payment fee and late payment interest due and owing by the deceased at the date of his or her death.

(6) If the said full amount is not paid by the said personal representative within 3 months of the date of issue of a grant of representation to the estate of the deceased person, he or she shall be liable to pay to the relevant local authority, in addition to the said full amount, a late payment fee and late payment interest in respect of each month or part of a month in which any part of such full amount remains unpaid from the date of such issue.

(7) In this section, a reference to “grant of representation” is, where 2 or more such grants are issued to the estate of a deceased person, a reference to the first of such grants to issue.

Annotations:

Modifications (not altering text):

C5

Application of section restricted (1.01.2013) by Finance (Local Property Tax) Act 2012 (52/2012), s. 156(1), S.I. No. 589 of 2012.

Arrears of household charge.

156.— (1) Where—

( a) a liability to the household charge is to be discharged by the relevant person making payment, on or before 30 April 2013, to the local authority in whose functional area the property is situated, and

( b) the amount that would be required to be paid, were section 7(1) of the Act of 2011 to apply and apart from this subsection, in order to discharge that liability would exceed €130,

then notwithstanding that section 7(1), the payment of €130 by the relevant person to that local authority, on or before the foregoing date, shall discharge that liability.