The new household charge of €100 is payable on or before 31 March 2012. The website www.householdcharge.ie has been set up to allow individuals to pay the charge online and it also contains information regarding the household charge. Anyone wishing to avail of the direct debit option should note that the direct debit mandate must be set up before 1 March 2012 and the first of the 4 instalments of €25 must be paid by 31 March 2012.
The household charge is not an allowable expense against rental income.