Seán Fleming (Laois-Offaly, Fianna Fail)
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417. To ask the Minister for Environment, Community and Local Government the person liable to pay the €100 household tax for 2012 in respect of a deceased person; if the executor of the estate is responsible for same; and if he will make a statement on the matter. [22266/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Household Charge) Act 2011 provides the legislative basis for the Household Charge. The Act contains provisions which address circumstances in which a person who is the sole owner of a residential property dies. Section 4 of the Act provides that the personal representative, such as the executor, of the deceased person is not, in respect of that residential property, liable to pay the Household Charge relating to a year in which the liability date falls after the date of death of the deceased person and before the date of issue of a grant of representation to the estate of the deceased person.

Section 7 of the Act provides that t he personal representative of a deceased person is, as soon as a grant of representation to the estate of the deceased person issues to him or her, liable to pay to the relevant local authority the full amount due and owing by the deceased person, at the date of his or her death, in r espect of the Household Charge.