The Local Government (Household Charge) Act 2011 provides the legislative basis for the household charge. Section 4 sets out the exemptions and waivers from the charge including where personal representatives for a deceased person are relevant. There are currently no plans to amend the legislation in this respect .
The Household Charge was brought forward as an interim measure pending the introduction of a full Local Property Tax in 2013. The Finance (Local Property Tax) Bill 2012 is currently before the Oireachtas and issues relating to the Bill are a matter for the Minister for Finance.