HOUSEHOLD CHARGE

The Household Charge is an annual charge which is payable by owners of residential property. It is a matter for owners of residential properties to register and pay the Household Charge on or after 1st January 2012.  Registration is done at https://www.householdcharge.ie/default.aspx

The charge is €100 per residential property, and it must be paid by 31 March 2012 or penalties will apply.

It applies to each residential property, and is separate from the NPPR charge of €200.

PAY and FILE

The 2010 tax return PAY and FILE date for income tax and capital gains tax is 31 October 2011.  Where the return is filed electronically and the tax is paid electronically then the date is extended to 15 November 2011.

All gifts and inheritances with a valuation date in the 12 month period ending on 31 August 2011 must be included in a CAT  return to be filed by 30 September 2011.  Any tax must be paid by the same date.  There is no extension to this deadline.

Reduced VAT Rate effective 1 July 2011

The Minister for Finance has announced that a second reduced VAT rate of 9% will be introduced in respect of certain goods and services (mainly related to tourism) for the period 1 July 2011 to 31 December 2013. The 9% rate applies to restaurant and catering services; hotel and holiday accommodation; admissions to cinemas, theatres, certain musical performances, museums and art gallery exhibitions; fairgrounds or amusement park services; the use of sporting facilities; hairdressing services; printed matter such as brochures, maps, programmes, leaflets, catalogues and newspapers.