Domestic Water Charges
Irish Water
A requirement for water charges derives from EU  legislation on the protection of natural resources. Local authorities were required to install water meters in all commercial premises once the directive takes effect. New premises must make provision for water meters under planning/building regulations requirement. Provisions for domestic water charges had been removed in 1997.
Irish Water was established under the Water Services Act. An interim board for Irish Water was appointed in 2012 pending its establishment on a statutory basis. Irish Water was expected to take over local authority water services as and from 2015 on a phased basis. A system of water meeting was to be  introduced.
The Commission for Energy Regulation made the  scheme of water charges. The proposals proved very controversial and have been largely abandoned.
Registration
The Environment Miscellaneous Provisions Act 2015 made provision for payment of water charges. Where water services are provided to a dwelling by Irish Water, the owner is required to register with Irish Water as a customer and confirm whether or not the dwelling is his or her principal private residence.
The customers must notify Irish Water in writing, or such other form as may be specified including in particular
- that he is or is not the occupier of the dwelling,
- the date of commencement of any agreement for occupation [such as a lease or license, caretaker’s agreement]
- the name of the occupier.
In this context, a dwelling is a premises occupied or which may be occupied by a person as his or her place of private residence, whether or not as his or her principal private residence.
This must be done within 20 days of commencement of legislation or 20 days of a change in occupation of the dwelling house. The legislation do not apply where notification of the occupation of the dwelling house had been given prior to commencement of the legislation.
Let Property
Where the legislation is subject to the Residential Tenancies Act the obligation to register with Irish Water does not apply to the owner, but the owner must notify particulars of the letting to Irish Water. Where the owner fails to notify Irish Water of the letting or occupation, the owner becomes liable to any charge in respect of the dwelling from the period of commencement of the agreement until the date in which the owner complies.
Unless the letting or other agreement expressly provides otherwise, agreement for the occupation or letting of a house after the commencement of the legislation is deemed to include provision that the occupier shall pay to Irish Water any charge made in respect of the dwelling for  the period from the date in which the agreement commences until the date in which the occupier vacates the dwelling.
It is an offence, subject to a class A fine or summary conviction to provide false or misleading information on registration.
Sale of Property
The 2015 Act provided for mandatory  payment of charges on the sale of a dwelling house. It applies to a sale which includes any transfer of the dwelling by its owner or any trustee to another. It includes compulsory sale and gifts and sales at undervalue.
The owner of a dwelling house must before completion of the sale,  pay any charges by the owner to Irish Water. This includes payments due by the owner where they have defaulted in notifying the tenant and have become liable accordingly.
The seller must provide a certificate of discharge from Irish Water confirming the charges have been paid or a statement that any charges payable are not the liability of the owner. The certificate was to be provided to the vendor’s solicitor. Irish Water is obliged to provide the certificates on request.
If the certificate was not provided, the vendor’s solicitor was required  before completing the sale to request the statement from Irish Water from the vendor setting out the amount of the charge. If the vendor did not provide the statement, the vendor solicitor was to request the statement from Irish Water.
The vendor’s solicitor was required to  withhold from the net proceeds of sale any liability for Irish Water. This applies after discharge of all mortgages and other liabilities relating to the sale. The amount is the amount specified in the statement from Irish Water. The sum was required to  be paid within twenty working days to Irish Water.
Sale Issues
A payment to Irish Water was without prejudice to any complaints procedure which the seller may have undertaken to Irish Water under a code of practice, the Residential Tenancies Act or dispute resolution provided by the Commission to Irish Water customers.
Irish Water is to provide a receipt. The receipt is full and final discharge of any obligation on the solicitor.
A tenant purchaser of property from a housing authority was required to provide a certificate of discharge from Irish Water to local authority before purchase is completed. The sale must not be complete until the certificate is provided.
Water Services Act 2014 Â provided that an approved housing body that was in receipt of funds in certain cases as liable for water charges in the dwelling and is regarded as occupier.
Water Conservation Grant & Database
The 2015 act enabled the Minister to establish a database in connection with water conservation grant. The grant was provided for under the Water Services Act 2014. The database shall include
- Details of the water supplied to the dwelling
- Details of wastewater discharge
- Address
- Post code
- Name of the occupier
- Whether it is the principal private residence of the occupier, the unique reference assigned to the occupier.
A grant under the 2014 act is not payable in respect of a dwelling, in respect of any year after 2015 unless on the reckonable date the dwelling is included in the database and occupied by such person as his or her principal private residence or in certain other specified circumstances.
The Minister prescribes the reckonable date. The Minister may request Irish Water or Local Government Management Agency to establish and maintain the database on behalf of the Minister.
The  transfer and exchange of information for the purpose of the database and the payment of the water conservation grant, as is reasonably required is permitted.