Ciarán Lynch (Cork South Central, Labour)
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Question 182: To ask the Minister for the Environment, Community and Local Government if consideration will be given to making a concession in the household charge to home owners who paid high stamp duty on house purchases both first time and second hand before the collapse in house values and the reduction in stamp duty rates; if consideration will be given to providing tax credits to such persons; and if he will make a statement on the matter. [1693/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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 to which commercial rates apply;

·Residential property owned by a charity or a discretionary trust; 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).

Two waivers apply for:

·Owners of residential property entitled to mortgage interest supplement; and

·Owners of houses in certain unfinished housing estates.

The legislation does not provide for an exemption or waiver from payment of the household charge in respect of persons who paid stamp duty in recent years and I have no proposals in this regard. Tax credits are a matter for my colleague, the Minister for Finance.