I propose to take Questions Nos. 451 and 463 together.
The Local Government (Household Charge) Act 2011 provides the legislative basis for the Household Charge. Under the Act, an owner of a residential property on the liability date is liable to pay the Charge, unless otherwise exempted or entitled to claim a waiver. It is a matter for an owner of a residential property to determine liability. Residential property is defined in the Act as a building that is occupied or suitable for occupation as a separate dwelling. The legislation provides for a number of exemptions and waivers from payment of the Charge.
The exemptions from payment 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. an 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 urge any person who is unsure as to their liability for the Household Charge to contact their local authority with a view to resolving their status.