The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide 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 charge.
I am informed by the Local Government Management Agency (LGMA), which administers the household charge system on a shared service/agency basis for all county and city councils, that as of 20 September 2012 , 113 households in County Donegal had registered for a waiver from the charge on the grounds of being in receipt of mortgage interest supplement. 369 households had registered for a waiver on the grounds that their property forms part of an unfinished housing estate as set out in the Regulations. A further five households had registered under both criteria.
Information on the employment status of people who have paid the household charge is not collected.
