Dáil Éireann Debate, Thursday - 22 March 2012
147 Deputy Nicky McFadden asked the Minister for the Environment, Community and Local Government if a further exemption in section 4 of the Local Government (Charges) Act 2009 can be included so that persons (details supplied) who are in negative equity and paying the second home tax on property rented out are exempt from paying the household charge. [15889/12]
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 legislation, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge by 31 March 2012, unless otherwise exempted or entitled to claim a waiver. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.
The Local Government (Household Charge) Act 2011 provides for a number of exemptions and waivers from payment of the household charge. The exemptions from payment of the household charge are—
Residential properties that are part of the trading stock of a business and have not been sold or been the source of any income since construction,
Residential property owned by a Minister of the Government, a housing authority or the Health Service Executive,
Voluntary and co-operative housing,
Residential property subject to commercial rates and wholly used as a dwelling,
Residential property owned by certain charities or discretionary trusts, and
Residential property which an owner has vacated due to long-term mental or physical infirmity (e.g. elderly person that has moved into a nursing home).
The waivers which apply concern—
Owners of residential property entitled to mortgage interest supplement, and
Owners of houses in certain unfinished housing estates.
I have no proposals to provide any further exemptions from payment of the household charge.
