Information on Local Property Tax (LPT) for 2013 to 2021

Household Charge (HHC)

The Household Charge (HHC) was an annual charge introduced by the Local Government (Household Charge) Act 2011. The charge was payable by owners of residential properties.

The HHC was payable to your local authority. The charge was administered by the Local Government Management Agency (LGMA). 

From 1 July 2013, any outstanding HHC liability was increased to €200 and was payable to Revenue. This included any late penalties. In July 2013, arrears of HHC were converted to Local Property Tax (LPT). Revenue collects HHC arrears in the same way as LPT.

HHC paid to your local authority 

If you paid your HHC to your local authority, you should have received and retained a receipt. Revenue's LPT record may show that the HHC is outstanding. If so, you should provide receipt of payment to Revenue or pay the charge online. You may have mislaid the receipt. If so, you should contact the HHC Support Centre. You can do so by emailing: and requesting a copy of your receipt. 

Exemption from the HHC

If you qualified for an exemption, you should hold a Certificate of Exemption issued by the LGMA. If you now wish to request an exemption from HHC, you should submit your claim in writing to the LGMA. Please email your request to  

Waiver from the HHC due to receiving Mortgage Interest Supplement

You may have been entitled to a waiver of the HHC. If so, you should hold a Certificate of Waiver from the LGMA. If you have mislaid your certificate, you should contact This waiver does not entitle you to a waiver of the LPT.