Dáil Éireann Debate, Tuesday - 13 March 2012
351 Deputy Frank Feighan asked the Minister for the Environment, Community and Local Government whether, when residential units that are the subject of a planning application are deemed to be a commercial development and the commercial fee is paid (3.60 sq m), these units are exempt from the non-principal private residence tax and the new household charge. [13589/12]
Amharc ar fhreagra383 Deputy Jim Daly asked the Minister for the Environment, Community and Local Government his views on the application of the household charge to holiday home units that are operated as a business venture, which may be occupied for only nine weeks of the year, on which a tax return is made and tax paid in respect of profits, and in respect of which the non-principal private residence charge is paid; if he will consider this type of property as already contributing significantly to our tax system, in view of the very short period of time the occupiers avail of the services provided by the local authority; and if he will make a statement on the matter. [14047/12]
Amharc ar fhreagraI propose to take Questions Nos. 351 and 383 together.
The Local Government (Household Charge) Act 2011 and the Local Government (Charges) Act 2009, as amended, set out the legislation underpinning the household charge and the charge on non-principal private residences respectively.
Application of the legislation in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts. Under the legislation, an owner of a residential property on the relevant liability dates is liable to pay the charges, unless otherwise exempted or entitled to claim a waiver. The charges are on a self-assessment basis and it is a matter for an owner of a residential property on the liability date concerned to determine if he/she has a liability and, if so, to declare that liability and pay the charges by the due dates.
The legislation contains a common definition of "residential property" for the purposes of the Acts. Section 2(2)(d) of the Local Government (Household Charge) Act 2011 and section 2(2)(d) of the Local Government (Charges) Act 2009, as amended, provide that a building that is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978), and in respect of which local authority rates are payable, is not a residential property for the purposes of the household charge and the non-principal private residence charge respectively.
