Dáil Éireann Debate, Wednesday - 30 April 2014
45. Deputy Clare Daly asked the Minister for Finance if it is lawful for the Revenue Commissioners or the household charge bureau to pursue persons for household charge arrears in the context that there are legal proceedings currently before the courts. [19346/14]
View answerI am advised by my colleague the Minister for the Environment and by the Local Government Management Agency that they are not aware of any outstanding cases before the courts concerning the Household Charge.
As regards the Revenue Commissioners, I have answered a number of Questions previously on this issue. In particular, in my reply to Question number 92 on 26 June 2013, I informed the House that a High Court challenge to the Local Property Tax (LPT) had been lodged. The House was also informed that the Chief State Solicitor was the solicitor on record acting for all State defendants and that the case was being vigorously defended. I am advised that the High Court, on the application of the State defendants, made an Order in July 2013 dismissing the Plaintiff's claim on the grounds that it was frivolous and vexatious and disclosed no cause of action against the Defendants. This decision is under appeal to the Supreme Court.
I am also advised that another person is challenging the constitutionality of the Local Property Tax. This challenge is at an early stage and has not yet been set down for hearing in the High Court.
Section 156 of the Finance (Local Property Tax) Act 2012 (as amended) provides that where the €100 Household Charge for 2012 had not been paid by 1 July 2013 the arrears amount is increased to €200 and is treated as Local Property Tax (LPT). I am informed by the Revenue Commissioners that the obligation of a liable person to pay the €200 arrears is not impacted by whether the person is in the process of challenging the legality or the constitutionality of LPT/household charge in the courts. Accordingly, the existence of legal proceedings before the Courts does not prevent the collection of such arrears and where a liable person has not paid these arrears, payment will be pursued, where necessary, using the range of collection/enforcement powers at Revenue's disposal which include, mandatory deduction at source from salary, various occupational pensions or from certain Government payments.
