Dáil Éireann Debate, Tuesday - 14 February 2012
462 Deputy Paschal Donohoe asked the Minister for the Environment, Community and Local Government if he is planning to include hardship cases among the waivers for the household charge; if he will direct the interdepartmental group to look at this for the property tax also; and if he will make a statement on the matter. [8254/12]
View answerThe Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge.
Under the Act, it is a function of a local authority to collect household charges and late payment penalties due to it and all charges and late payment penalties imposed and payable to a local authority are under the care and management of the local authority concerned. In this regard, application of the legislation in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.
I have recently established an inter-Departmental expert Group to design an equitable property tax having regard to its terms of reference. This Group has been asked to report to me by end April, 2012. I will then bring proposals to Government for decisions on the structure and modalities of the property tax.
