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Household Charge Collection

Dáil Éireann Debate, Tuesday - 25 March 2014

Tuesday, 25 March 2014

Questions (187)

Joan Collins

Question:

187. Deputy Joan Collins asked the Minister for Finance the outstanding figure for non-payment of the household charge; if the powers of collection that the Revenue Commissioners have as the collecting agency for the household charge are the same as they have for the local property tax. [13805/14]

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Written answers

I am advised by Revenue that Section 156 of the Finance Local Property Tax Act 2012 (as amended) converted any arrears of Household Charge (HHC) that were still outstanding on 1 July 2013 to Local Property Tax (LPT) and increased the amount due per individual property to €200.

Revenue has confirmed to me that because all arrears of HHC are now converted to LPT, the outstanding liabilities will be pursued, where necessary, using the same range of collection/enforcement powers. For the Deputy's information these powers include:

- Mandatory deduction at source from salary or various occupational pensions.

- Surcharges on Income Tax, Corporation Tax or Capital Gains Tax Returns.

- Referral to the Sheriff for collection.

- Referral to Revenue's solicitors for collection through the Courts.

- Attachment of financial institution accounts (including credit unions) held by the defaulting taxpayer, or of third party debts owed to the defaulting taxpayer.

- Offset to HHC of any refunds due to the defaulting taxpayer across any other taxes.

- Refusal of tax clearance certification.

- Interest applied at a daily rate of 0.0219% (8% per annum) on all late payments of HHC.

- Revenue has also confirmed to me that it is still finalising the matching of HHC data received from the Local Government Management Agency (LGMA) to its Property Register. The current indications are that in excess of 400,000 properties are still due to pay arrears of HHC. However this number may reduce as the data matching exercise concludes.

- Finally, Revenue has informed me that where liable persons pay their arrears of HHC on or before 31 March 2014, they will be considered compliant and will not face any further charges. However, where any arrears of HHC remains outstanding after that date, then interest will be charged at 0.0219% per day and will apply from 1 July 2013 to the date of payment. 

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