Dáil Éireann Debate, Wednesday - 18 April 2012
874 Deputy Michael Creed asked the Minister for the Environment, Community and Local Government if he will clarify the situation regarding exemptions from the household charge and specifically in circumstances in which the co-owner of the residential property is in long-term residential care and when the other co-owner has no independent means; and if he will make a statement on the matter. [18805/12]
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. The household charge is on a self assessment basis and interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.
Section 3(4) of the Act provides that where a residential property is owned by two or more persons, those persons are jointly and severally liable to pay the household charge in respect of that property.
There are a number of exemptions and waivers from payment of the household charge under the legislation. In particular, section 4(2) of the Act provides an exemption from liability to pay the household charge for the year in which that liability date falls if, on that date, an individual who is the owner of a residential property, which was that person's main or sole residence, is not residing in that property by reason of his or her having had to vacate the property due to long term mental or physical infirmity and that person is residing in another property that he/she does not own.
Section 4(6) of the Act defines the meaning of "long term mental or physical infirmity" as that which required the person to vacate the property in which he/she had been dwelling for a continuous period of more than 12 months and provides that such an infirmity must be certified by a registered medical practitioner.
Questions Nos. 875 to 877, inclusive, answered with Question No. 848.
