Dáil Éireann Debate, Wednesday - 15 January 2014
482. Deputy Simon Harris asked the Minister for the Environment, Community and Local Government the number of households who failed to pay the €100 household charge; and if he will make a statement on the matter. [1550/14]
View answerThe Local Government (Household Charge) Act 2011 provided 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 Household Charge, unless otherwise exempted or entitled to claim a waiver. The Charge has operated on a self-assessment basis with an owner of a residential property determining liability and paying the Charge.
Local authorities, assisted by the Local Government Management Agency on a shared services/agency basis, administered the Household Charge system, including enforcement activity against non-compliant owners. Household Charge operational matters are a matter for the relevant local authority or for the Agency.
The Local Property Tax legislation provides that Household Charge liabilities which were unpaid on 1 July 2013 be treated as a €200 Local Property Tax liability in addition to this year’s Local Property Tax liability. As such, outstanding Household Charge liabilities on 1 July 2013 became Local Property Tax liabilities.
I understand from data provided by the Agency that as of 14 January 2014 the total number of registrations for the Household Charge is 1,305,004. Payments have been registered in respect of 1,280,412 liable properties and waivers have been registered in respect of a further 24,592 liable properties. The number of estimated liable properties for the Household Charge is 1,620,814, and therefore the compliance rate is in excess of 80.5%.
