Simon Harris (Wicklow, Fine Gael)
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Question 453: To ask the Minister for the Environment, Community and Local Government the reason for the exclusion of properties owned by the Catholic church from the household charge; and if he will make a statement on the matter. [21388/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge. 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.