Dáil Éireann Debate, Wednesday - 20 June 2012
102 Deputy Anne Ferris asked the Minister for the Environment, Community and Local Government the position regarding the payment of the household charge in respect of a person (details supplied) who is in receipt of jobseeker’s allowance and purchasing their house from the local authority under the tenant purchase scheme; and if he will make a statement on the matter. [29903/12]
Amharc ar fhreagraThe Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislation underpinning 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.
The Local Government (Household Charge) Act 2011 provides for a number of exemptions and waivers from payment of the household charge. The exemptions from payment of the household charge 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.
