Dáil Éireann Debate, Wednesday - 28 March 2012
188 Deputy Brian Stanley asked the Minister for the Environment, Community and Local Government the number of properties sold to local authority tenants on a leasehold basis as opposed to freehold basis; if these are households exempt from household charges in view of the fact that the local authority still has an interest in the property; and if he will make a statement on the matter. [17089/12]
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 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. 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.
Local authorities have sold about 140,000 residential properties to tenants on leases for terms exceeding 20 years. Under section 1 of the legislation, the tenant purchasers concerned are owners of residential property for the purposes of the household charge. That enactment defines "owner", in relation to a residential property, to include, where the property is let under a lease for a term exceeding 20 years, the person (other than a mortgagee not in possession) who is the lessee under that lease.
Residential properties sold under tenant purchase would not qualify for an exemption under section 2(2)(b) of the legislation, which provides that a building vested in a Minister of the Government, a housing authority (within the meaning of the Housing (Miscellaneous Provisions) Act 1992) or the Health Service Executive is not a residential property for the purposes of the Act.
