Finian McGrath
Ceist:593 Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government the position regarding household charges (details supplied). [26742/12]
Amharc ar fhreagraWednesday, 6 June 2012
Ceisteanna (593)
Freagraí scríofa
The 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 or she has a liability and, if so, to declare that liability and pay the household charge.
The Act provides for a number of exemptions and waivers from payment of the household charge. The exemptions are:
Residential properties that are part of the trading stock of a business and have not been sold or been the source of any income since construction,
Residential property owned by a Minister of the Government, a housing authority or the Health Service Executive,
Voluntary and co-operative housing,
Residential property subject to commercial rates and wholly used as a dwelling,
Residential property owned by certain charities or discretionary trusts, and
Residential property which an owner has vacated due to long-term mental or physical infirmity (e.g. elderly person that has moved into a nursing home).
The waivers which apply concern:
Owners of residential property entitled to mortgage interest supplement, and
Owners of houses in certain unfinished housing estates.
The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities through the introduction of a charge on non-principal private residences. The charge is set at €200 and is being levied and collected by local authorities. If a person does not inhabit a property as his or her sole or main residence, he or she will also be liable for this €200 charge on the property concerned unless otherwise exempt.
The Local Government (Charges) Act 2009 does not provide for waivers and instead places collection of the charge under the care and management of local authorities. I have recently issued guidelines to local authorities in relation to the operation of this care and management provision in the context of individual situations where genuine hardship in having to discharge a liability in a single payment can be demonstrated. In such cases, the guidelines set out the modalities for local authorities in entering into payment arrangements for the discharge of outstanding liabilities in instalments over a specified period. I also intend to issue guidance shortly to local authorities on hardship in the context of the operation of the "care and management" provisions of the Local Government (Household Charge) Act 2011.