Local Authority Charges

Dáil Éireann Debate, Wednesday - 18 April 2012

Wednesday, 18 April 2012

Questions (892)

John Lyons

Question:

909 Deputy John Lyons asked the Minister for the Environment, Community and Local Government the reason behind the inclusion of exemption No. 6(a)(ii) under the Local Government (Charges) Act 2009; and if he will examine this clause and determine if there is scope to further the range of this clause; if a further exemption can be made in the case of properties occupied by relatives who are not paying rent, but which were purchased for the purposes of supporting independent living for disabled family members. [19090/12]

Written answers

Minister for the Environment, Community and Local Government (Deputy Phil Hogan)

The Local Government (Charges) Act 2009, as amended, which sets out the detail of the charge, is premised on a universal liability for residential property in respect of the charge. It exempts certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date.

Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.

Section 4(6) of the Act includes an exemption for property in which a relative of the owner is living rent-free, as long as that residence is on the same property or within two kilometres of the owner's main residence. This provision was intended principally to cater for situations in which accommodation might be provided for an elderly parent by a son or daughter, and follows precedent from Revenue legislation dealing with the home carer tax credit.