Dáil Éireann Debate, Tuesday - 13 March 2012
416 Deputy Tom Fleming asked the Minister for the Environment, Community and Local Government if he will clarify where exactly appeals should be sent — i.e. to the local authority or to his Department — for those who wish to appeal the household charge on specific grounds; and if he will make a statement on the matter. [14323/12]
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.
The household charge is framed on a self assessment basis and 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 Act places the household charge under the care and management of the local authorities and its application in particular circumstances is a matter for the relevant local authority concerned. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.
