Dáil Éireann Debate, Tuesday - 24 April 2012
545 Deputy Michael Healy-Rae asked the Minister for the Environment, Community and Local Government the position regarding auctioneers being told that if they cannot prove they have paid the household tax that there licences will not be renewed; and if he will make a statement on the matter. [20634/12]
View answerThe Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations provide the legislative basis for the household charge. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.
Under the Act, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge, unless otherwise exempted or entitled to claim a waiver. The household charge is on a self-assessment basis and it is a matter for an owner of a residential property on the liability date to determine if he/she has a liability and, if so, to declare that liability and pay the household charge.
The licensing of auctioneers and house agents is a matter for the Revenue Commissioners.
