Dáil Éireann Debate, Tuesday - 8 May 2012
282 Deputy Gerry Adams asked the Minister for the Environment, Community and Local Government if and when a person is liable to pay the household charge if they are due to inherit a house following the death of a deceased family member, a property that went into probate on 13 December 2011; it is expected the probate will be complete in the next few weeks and the property will be transferred to the person’s name. [22870/12]
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. Under the legislation, 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 Act places the household charge under the care and management of the local authorities, and application 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.
Section 4(3) of the Local Government (Household Charge) Act 2011 provides that where a person who is the sole owner of a residential property dies, the personal representative of the deceased person is not, in respect of that residential property, liable to pay the household charge relating to a year in which the liability date 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.
