Dáil Éireann Debate, Tuesday - 24 April 2012
525 Deputy Brendan Smith asked the Minister for the Environment, Community and Local Government if he will clarify the situation in relation to liability to pay the new household charge; if a person who purchased a house in January 2012 is liable for the charge; if not, the procedure for someone who paid the charge but may not have been liable for payment to obtain a refund of same. [20453/12]
Amharc ar fhreagraThe Local Government (Household Charge) Act 2011 provides the legislative basis for the household charge. Under the Act, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge, unless otherwise exempted or entitled to claim a waiver. The household charge is on a self-assessment basis and it is a matter for an owner of a residential property on the liability date to determine if he/she has a liability and, if so, to declare that liability and pay the household charge.
Application for a refund of a household charge can be made by completing the refund form HC12B and returning it to the Household Charge Support Centre, PO Box 12168, Dublin 1. This form is available from the Household Charge Support Centre, at the above address — LoCall 1890-357357 or 01-2224000. Alternatively the form may be downloaded from www.householdcharge.ie or obtained from local authorities.
