Phil Hogan (Carlow-Kilkenny, Fine Gael)

The household charge will go into the local government fund and will be disbursed among local authorities. If the estimated amount is not collected, the local authorities will have to examine their service plans for the remainder of the year. The Government has no additional money. If the €160 million is not paid into this fund, there will be an impact on services and local authority staff need to realise that.

The penalties for late payment are proportionate to the level of the charge and are similar to the provisions that apply under Revenue legislation in respect of the late filing and payment of certain taxes. Late payment fees and interest will only apply if the household charge is not paid in respect of the liability date and the property that is liable. That will act as a strong incentive to pay the self-assessment charge on time.

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