Dáil Éireann Debate, Thursday - 29 November 2012
162. Deputy Dessie Ellis asked the Minister for the Environment, Community and Local Government if a household which had not paid the household charge went into probate, would those who take ownership of the home after the process has been completed be liable for late fines or interest on the charge [53408/12]
View answerThe Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the Household Charge.
Section 4(3) of the Act provides that where a person who is the sole owner of a residential property dies, the personal representative of the deceased person is not, in respect of that residential property, liable to pay the Household Charge relating to a year in which the liability date falls after the date of death of the deceased person and before the date of issue of a grant of representation to the estate of the deceased person.
Section 7 of the Act provides that where a person who is the sole owner of a residential property dies and, at the date of his or her death, a Household Charge, a late payment fee, late payment interest or any part of such charge, fee or interest remains unpaid in relation to that property, no further late payment fee or late payment interest is payable in relation to that property until a grant of representation to the estate of the deceased person issues to the personal representative of such deceased person.
The personal representative of a deceased person is, as soon as a grant of representation to the estate of the deceased person issues to him or her, liable to pay to the relevant local authority the full amount due and owing by the deceased, at the date of his or her death, in respect of a Household Charge and any related late payment fee and late payment interest.
The personal representative must pay within 3 months of the date of issue of a grant of representation in order to have no further liability in respect of the said Household Charge and related late payment fee and late payment interest due and owing by the deceased at the date of his or her death. If the personal representative does not pay within 3 months he or she is liable to pay to the relevant local authority, in addition to the said full amount, a late payment fee and late payment interest in respect of each month or part of a month in which any part of such full amount remains unpaid. Interpretation of legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.
