Revenue expects to begin an enforcement campaign against those who have not paid the €200 charge within the next few weeks, according to Finance Minister Michael Noonan.
As part of that, an interest on the late payment is likely to come into effect. The rate of interest has been set at 0.0219% per day and will be backdated to the date the tax was due which, in the case of the household charge is July 1. That equates to about 8% per annum, meaning those who have not paid the €200 charge by July 1 will each owe an additional €16.
On April 17, Revenue began writing to 227,000 property owners who, according to their records, had not paid the charge.
“The notices clearly warned of the consequences of continued non-compliance and outlined the steps that needed to be taken in regard to making payment or updating the records where no payment was due on foot of exemptions/ waivers,” said Mr Noonan.
“Revenue expects to have the correspondence backlog cleared in the next few weeks and be in a position to commence debt recovery action against property owners who have still not paid at that point.”
PAYE workers who have not paid could see mandatory deduction from their income, money could be taken from occupational pensions or certain government payments targeted.
“Actions applicable in the case of self-assessed taxpayers, some of which have already been deployed, include withholding of tax clearance certification, surcharges on income tax, corporation tax and capital gains tax returns, and withholding/offset of any other tax refunds,” said Mr Noonan.
“Revenue will also deploy its standard enforcement options including referral to a sheriff or solicitor for collection or attachment where it is appropriate to do so.”
Any property where there remains unpaid household charge or local property tax cannot be sold or transferred without the outstanding monies being paid.