The 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. Section 2 of the Act provides that residential property means a building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling, whether or not the occupier shares, or would be entitled to share, in connection therewith, any accommodation, amenity or facility with any other person, and includes a house, maisonette, flat or apartment (including the form of accommodation commonly known as a bedsit). The household charge is payable in respect of each unit of accommodation that is occupied, or suitable for occupation, as a separate dwelling.