Dáil Éireann Debate, Tuesday - 1 May 2012
453 Deputy Simon Harris asked the Minister for the Environment, Community and Local Government the reason for the exclusion of properties owned by the Catholic church from the household charge; and if he will make a statement on the matter. [21388/12]
View answerThe Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge. 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.
