Dáil Éireann Debate, Thursday - 8 May 2014
55. Deputy Willie Penrose asked the Minister for Finance if a person (details supplied) in County Westmeath who occupies a granny flat at the rear of a house, which is occupied by this person’s in-laws who have discharged their payment in terms of the household charge is liable to pay the household charge on the said granny flat; and if he will make a statement on the matter. [20826/14]
View answerI am advised by Revenue that the introduction of Local Property Tax (LPT) required it to build a Property Register of all residential properties in the State. As part of the building process, Revenue received the Household Charge (HHC) Register from the Local Government Management Agency (LGMA) and cross-referenced both registers to identify a database of properties where the HHC is still outstanding.
For the Deputy's information, the Local Government (Household Charge) Act 2011 states that where a 'granny flat' has a separate entrance/sanitary facility/electricity supply, then it is liable for the HHC, as it is deemed a separate property; but if facilities are shared and there is only one entrance to the property it is deemed part of the main property and is not liable for a separate charge.
In the specific case to which the Deputy refers, the HHC record for the 'Granny Flat' indicates a liability to the charge. However, on further examination of the case by the LPT team, there are a number of issues that require clarification before a definitive determination can be made. In this regard Revenue has confirmed to me that the LPT team are making direct contact with the person in question and will clarify whether a liability to HHC exists in the coming days.
