Dáil Éireann Debate, Tuesday - 18 September 2012
1021. Deputy Noel Grealish asked the Minister for the Environment; Community and Local Government further to Parliamentary Question No. 595 of 6 June 2012, if the household charge is a property tax rather than a charge for local services; if it is not a property tax, the reason the legislation says that certain buildings are not residential property for the purposes of section 2(2) of the Household Charge (Local Government) Act 2011. [37025/12]
Amharc ar fhreagraThe household charge is a charge levied on the ownership of property.
The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislation underpinning the household charge. Section 2(2) of the Act provides that certain buildings are not residential property for the purposes of the legislation. A building that is not a residential property for the purposes of the Act is not liable for the household charge.
