Heather Humphreys (Cavan-Monaghan, Fine Gael)

I welcome the opportunity to speak on this Bill. It is a significant Bill in that it will have an effect on almost every homeowner in the country.

The introduction of a property tax in some form is something that has been mooted for quite some time. At present, Ireland is one of the few countries that does not have a property tax. In that respect, I believe that the introduction of this necessary legislation represents a further difficult decision which has been left to the Government due to a lack of will on the part of the previous Administration.

I appreciate that at a time when many are working within tight budgets a €100 charge on their household will be unpalatable and unwelcome. However, the fact of the matter is that under the programme of financial support which has been agreed with the EU-IMF, the Government is committed to the introduction of a property tax for 2012. In this regard, the Government has no choice but to introduce the measure on an interim basis until the process for the implementation of a full property tax can be considered fully.

I welcome the fact that there will be certain exemptions from the charge. In this regard, the Government has adopted a common sense approach. That social housing will be exempt from the charge stands to reason. Making it liable to the charge would simply result in what the Minister has described as a circular flow of income. It would result in further administrative costs, which we can all do without. This is also true for the exemptions related to properties owned by the HSE and Departments.

That the household charge will not apply to those who pay commercial rates also makes sense. By definition, the charge will be for domestic properties. In this regard, it is only fair that those who pay commercial rates should not have to pay the household charge as a further charge. One of the most important provisions in this Bill is the exemption from the charge for people who have been forced to vacate their homes due to long-term illness or infirmity. This provision is aimed at preventing elderly people having to pay the charge. This stands to reason. If a person were left with no option but to leave his home and enter a nursing home, it would be most unfair to expect him to pay for a property in which he no longer lived. It is also unfair to expect the relatives of the infirm pay the charge when they most likely have to pay the charge on their own homes. These are small but very important measures in the Bill. I welcome the fact that the Government gave due consideration to these aspects before introducing the legislation.

I welcome the fact that the period in which the charge may be paid will run from 1 January to 31 March. This allows sufficient time for the national information campaign by the Department and the various local authorities to raise awareness about the charge and ensure people fully understand whether they are liable to pay it.

It is a good idea that households will have the option of paying the charge in four instalments of €25. This will mean an unnecessary burden will not be placed on families by having to pay the €100 charge all at once.

In the current economic circumstances, the decision to impose any additional charges on households is not one that can be taken lightly. However, as alluded to earlier, this decision comes as part of the agreement with the European Union and the IMF.

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