Legal Basis for Household Charge
The Local Government (Household Charge) Act 2011 provides the legislative basis for the household charge.  Under this Act, owners of certain residential properties are, in respect of each liability date, required to:
1. Make a declaration of liability to pay an annual household charge in respect of that property, and
2. Pay the said charge

Citizens and residents of the State are bound by the laws of the State which are enacted by the Oireachtas.  This is underscored by the Constitution of Ireland. 

There is no validity in the suggestion put forward that a person can opt out of a law of the State by not consenting to it. 

As stated above, owners of residential property liable to the household charge are, under the foregoing Act, required to make a declaration of liability and to pay the household charge.  The Act further provides for offences where a person contravenes these statutory requirements.

For details of Household Charge click below

https://www.householdcharge.ie/Faq.aspx