New legislation to bring the household charge into force will be introduced in the Dáil this afternoon.
The €100 charge will apply from next month, with householders having until March to pay the charge.
It is expected to raise €160 million in revenue in the first 12 months, with the government set to roll out a massive ad campaign in the New Year to raise awareness of it.
The money is being targeted towards local authorities with around 1.6 million householders set to be forced to pay the new charge, which will increase in future Budgets.
Once Minister for the Environment Phil Hogan introduces the necessary legislation to the Dáil this afternoon, the charge will then come into law later this week.
The charge must be paid by the end of next March, with a late penalty of €10 set to apply if paid within six months of the due date, €20 for between six and 12 months and €30 if it is 12 months late.
The payments can be made by post or through a dedicated website that will be operated by the Local Government Management Agency. Payments can also be made in installments through direct debit four times a year.
It is expected that the charge will eventually become a property tax, with the amount a household owes being determined by the value of their home. For those renting property, the liability rests with the owner of the house rather than the tenant.
Minister Hogan will also set out the criteria for exemptions today. Exemptions are expected to apply to unsold properties; social, voluntary or charitable housing; homes owned by the Government or HSE; or where a person is forced to leave their home due to illness. It will also apply to people in receipt of mortgage interest supplement, and for those living in certain unfinished housing estates – the names of which will be revealed early in the New Year.