Dáil Éireann Debate, Tuesday - 18 December 2012
441. Deputy Shane Ross asked the Minister for the Environment, Community and Local Government the number of house holders who have not paid the 2012 household charge; and if he will make a statement on the matter. [56590/12]
View answerThe 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 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 or she has a liability and, if so, to declare that liability and pay the Charge.
The Local Government Management Agency is administering the Household Charge system on a shared service/agency basis for all county and city councils. I understand, from data provided by the Agency, that as of Friday 14 December the number of registrations, including waiver registrations, for the Household Charge is in the order of 1.12m. Given an overall estimate of 1.6m liable properties for the charge, this represents a compliance rate in excess of 69% with just under 0.5m liable properties yet to register. I urge any liable person who has not yet paid the Charge to contact their local authority as a matter of urgency.
The Household Charge will be abolished, effective from 1 January 2013 in respect of any liability date occurring on or after that date. However, liable owners who have not paid the Charge and accrued late payment fees due in 2012 will continue to be liable. Failure to declare and/or pay the Household Charge remains an offence. Household Charge liabilities which have not been discharged will become Local Property Tax (LPT) liabilities. From 1 July 2013, any outstanding Household Charge will be increased to €200 and added to LPT due on the property. In effect, the arrears of the Household Charge will be converted into LPT; the Revenue Commissioners will pursue this additional liability when the LPT system is fully operational. Interest and penalties under the LPT system will apply to the additional €200.
