Up until recently, an independent observer might be forgiven for thinking that Saorview was a higher Government priority than the Household Charge, given the relative levels of publicity attaching. The deadline for payment without interest or late payment charge was Saturday 31^st March. What should perhaps be of more concern than the fairly modest interest or payment charges are the snags which can arise on an ultimate disposal of the property where the Household Charge has not been paid.

The Household Charge applies in respect of all residential properties, including those on which the non-Principal Private Residence Levy is being applied. The primary responsibility for payment of the levy is on the property owner.

As previously advised don't overlook the requirement that the seller of a residential property will have to provide the purchaser with certificates. These certificates are to show that either that the appropriate Levy has been paid each year, or that the property was properly exempted. Local authorities have 14 days from the date of application to provide certificates of discharge.

The local authorities operating the tax are permitted to contact the Private Residential Tenancies Board, the Department of Social Protection, the ESB and the Revenue for information to assist them in applying the Levy. The reverse is also true for the Revenue, who can request data at regular intervals from the local authority in support of their labours under the Taxes Acts.

The Household Charge website is https://www.householdcharge.ie/