Vendors should be aware that prior to completing a sale of residential property (including a voluntary transfer or a transfer below market value), they are now required by the new household charge legislation to produce evidence of payment of the household charge (or evidence of an exemption/waiver). Vendors are also required to produce evidence of payment of the non-principal private residence charge (where applicable). Failure to pay the household charge / non principal private residence charge (where applicable) and any late payment fees and interest arising prior to completion is an offence punishable by a fine.

Contributed by Tara Rush.

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