One of the taxes now chargeable on property in Ireland are water charges due to Irish Water/Uisce Eireann. These are meter based charges that have been imposed on all residential properties in Ireland since 2014. All properties are now liable to pay water charges unless they qualify as an exempt property. There are a few exemptions, the following properties are not liable for the charge:
- Properties with their own water source.
- Properties connected to a group water scheme.
Water Charges are deemed by law to be a “utility” on the property and as such the charges do not carry from one owner to another property owner. A Purchaser of a property will not be liable for arrears on the account of the prior property owner.
However following the enactment Section 48 of the Environment (Miscellaneous Provisions) Act 2015 on 1 January 2016 it became the obligation on the solicitors for Vendors in a property transaction to ensure that Water Charges are paid up to the date of closing. This means that Vendor’s solicitors must ensure payment up to date of water charges from the sale proceeds if the charges are not paid up to date.
All properties must be registered with Irish Water and where charges do not apply the property must additionally register the source of its water supply. Further information is available at this link.
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