The Local Government (Household Charge) Act 2011 and the Local Government (Charges) Act 2009, as amended, set out the legislation underpinning the household charge and the charge on non-principal private residences respectively. Both the household charge and the charge on non-principal private residences are on a self-assessment basis and it is a matter for an owner of a residential property on the relevant liability date to determine if he or she has a liability and, if so, to declare that liability and pay either charge.
The Local Government Management Agency (LGMA) is administering the household charge system on a shared service/agency basis for all county and city councils. I understand, from data provided by the LGMA, that as of 30 May 2012, a total of 916,214 property declarations has been processed by the household charge bureau. A total of 899,121 registered for payment of the charge, equating to some €90.3m. A total of 17,093 residential properties have been registered for a waiver from payment of the charge. In addition, an estimated 28,800 postal declarations have been received in the household charge bureau, which have yet to be processed; these equate to a further €2.88m. This gives a total number of 945,014 declarations made equating to over €93m.
The information, as of 31 May 2012, in relation to the charge on non-principal private residences is set out in the following table:
Year
|
Amount
|
No. of Non-Principal Private Residences
|
2009
|
€73,060,420
|
328,873
|
2010
|
€71,913,620
|
329,621
|
2011
|
€68,372,280
|
328,015
|
2012
|
€13,074,200
|
65,358
|
I am advised by the LGMA that the data on residential property owners who have paid both the household charge and the charge on non-principal private residences is not yet available. The LGMA is currently carrying out an analysis of both datasets to identify the relevant properties.