Dáil Éireann Debate, Tuesday - 13 March 2012
378 Deputy Clare Daly asked the Minister for the Environment, Community and Local Government if he will introduce an exemption for executors of wills who are charged with selling a house on behalf of the deceased and are currently landed with liability for the household tax and the non-principal private residence tax. [13986/12]
Amharc ar fhreagra380 Deputy Michael Healy-Rae asked the Minister for the Environment, Community and Local Government his views on a matter (details supplied) regarding a temporary deferral of the household and non-principal private residence tax in respect of executors of wills; and if he will make a statement on the matter. [14031/12]
Amharc ar fhreagra381 Deputy David Stanton asked the Minister for the Environment, Community and Local Government if he will consider granting persons who are acting as executors of wills and who are charged with selling a house on behalf of a deceased persons a temporary waiver from paying the household charge and non-principal private residence charge until the deceased person’s house has been sold; and if he will make a statement on the matter. [14039/12]
Amharc ar fhreagra382 Deputy Joanna Tuffy asked the Minister for the Environment, Community and Local Government if his attention has been drawn to the fact that persons who are acting as executors of estates will be liable to pay the household charges out of their own personal finances on properties owned by the deceased person; if it is possible for these charges to be deferred until such time as the sale of the property is completed and for the charges to be taken from the moneys from the sale; and if he will make a statement on the matter. [14040/12]
Amharc ar fhreagra386 Deputy Terence Flanagan asked the Minister for the Environment, Community and Local Government if he will review a matter (details supplied) regarding the household charge; and if he will make a statement on the matter. [14064/12]
Amharc ar fhreagra394 Deputy Seán Ó Fearghaíl asked the Minister for the Environment, Community and Local Government if he will consider the issues raised in correspondence (details supplied) regarding the executors of wills; if the proposals contained therein can be acceded to; and if he will make a statement on the matter. [14240/12]
Amharc ar fhreagra405 Deputy Michael P. Kitt asked the Minister for the Environment, Community and Local Government if he will consider deferring the household charge of €100 and the second home charge of €200 for executors of wills when the sale of a house is being arranged by an auctioneer and when these charges could be taken from the sale of the property; and if he will make a statement on the matter. [14272/12]
Amharc ar fhreagra410 Deputy Brendan Griffin asked the Minister for the Environment, Community and Local Government if he will grant an exemption or deferred payment option for persons in certain circumstances in relation to the household charge and non-principal private residence charge (details supplied); and if he will make a statement on the matter. [14309/12]
Amharc ar fhreagra417 Deputy Derek Nolan asked the Minister for the Environment, Community and Local Government if the household charge applies to persons who find themselves as executor of a will on a property; and if he will make a statement on the matter. [14327/12]
Amharc ar fhreagra418 Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government the advice available to the executor of a will on the household charge (details supplied). [14349/12]
Amharc ar fhreagra419 Deputy Willie O’Dea asked the Minister for the Environment, Community and Local Government if his attention has been drawn to the fact that executors of wills and administrators of estates have to pay household charges on any house that forms part of the estate during the term of their executor; if his further attention has been drawn to the fact that the executor and or administrator also has to pay a second home charge during that period of time; if he will amend the legislation to ensure that the beneficiaries of the estates will be the persons liable when they become entitled in possession; and if he will make a statement on the matter. [14353/12]
Amharc ar fhreagraI propose to take Questions Nos. 378, 380 to 382, inclusive, 386, 394, 405, 410, and 417 to 419, inclusive, 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.
Both Acts contain common provisions dealing with the situation where a person who is the sole owner of a residential property dies. The legislation provides that the personal representative of the deceased person shall not, in respect of that residential property, be liable to pay the household charge or the charge on non-principal private residences relating to a year in which the liability falls after the date of death of the deceased person and before the date of issue of a grant of representation to the estate of the deceased person.
The specific provisions are contained in section 4(3) of the Local Government (Household Charge) Act 2011 and, in relation to the charge on non-principal private residences, in section 4(7) of the Local Government (Charges) Act 2009, as amended.
In addition, both Acts provide that where a person who is the sole owner of a residential property dies and, at the date of his or her death, a household charge or a charge on non-principal private residence (and any related late payment penalties) remains unpaid in relation to that property, no further late payment penalties are payable in relation to that property until a grant of representation to the estate of the deceased person issues to the personal representative of such deceased person.
The personal representative of such deceased person is, as soon as a grant of representation to the estate of the deceased person issues to him or her, liable to pay to the relevant local authority the full amount due and owing by the deceased, at the date of his or her death, in respect of the household charge or the charge on non-principal private residences and any related late payment penalties.
Where the full amount owing is paid by the personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased, he or she shall have no further liability. Where the full amount owing is not paid by the personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased, he or she is liable to pay late payment penalties, in addition to the full amount, from the date of issue of the grant of representation to the estate of the deceased.
These provisions are contained in section 7(3)-7(6) of the Local Government (Household Charge) Act 2011 and section 6(3)-6(6) of the Local Government (Charges) Act 2009, as amended.
