I am advised by Revenue that the record provided to it by the Local Government Management Agency (LGMA) in respect of the property in question indicated that the Household Charge (HHC) was not paid and that an exemption or waiver certificate had not issued.
Revenue is satisfied from its own review of the case that the person in question is the registered owner of the relevant property since prior to 2012 and is therefore liable for the HHC. While Section 4 of the Local Government (Household Charge) Act 2011 provides for exemptions from the HHC for some categories of properties, no such exemption applies in cases where a property was acquired prior to 2012 under the Local Authority Purchase Scheme and Revenue has no discretion in this regard.
However, notwithstanding the above, Revenue recognises that the person in question acted in good faith based on the information he received. Revenue has assured me that the LPT team will make direct contact with the person in the coming days to discuss the issue and agree a mutually satisfactory arrangement.