Dáil Éireann Debate, Tuesday - 28 February 2012
471 Deputy Charlie McConalogue asked the Minister for the Environment, Community and Local Government if approved charities are exempt from the new household charge; and if he will make a statement on the matter. [10703/12]
Amharc ar fhreagraThe Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge. Under the legislation, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge by 31 March 2012, unless otherwise exempted or entitled to claim a waiver. The household charge is on a self assessment basis and interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the courts.
Section 4 of the Act sets out the exemptions and waivers from the household charge. In particular, section 4(1)(b) provides an exemption from the household charge where the owner is—
(i) a body corporate beneficially entitled in possession, and
(ii) an approved body within the meaning of section 848A of the Taxes Consolidation Act 1997.
