Michael Moynihan (Cork North West, Fianna Fail)
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Question 435: To ask the Minister for the Environment, Community and Local Government if persons who live in demountable dwellings must pay the €100 household charge; and if he will make a statement on the matter. [4841/12]

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 definition of "building" in section 1 is relevant when considering whether a residential property is liable to the household charge. "Building" includes (a) part of a building, and (b ) a structure or erection of any kind and of any materials, or any part of that structure or erection, but excludes a structure that is not permanently attached to the ground, a vessel and a vehicle (whether mobile or not). In this regard, a structure that is not permanently attached to the ground is excluded from the definition of building in the Act and is not liable to the household charge.