Terence Flanagan (Dublin North East, Fine Gael)
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Question 457: To ask the Minister for the Environment, Community and Local Government his views on a matter regarding the household charge; and if he will make a statement on the matter. [5352/12]

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 Act provides that owners rather than occupiers of residential property on the liability date are liable to pay the household charge. I have sought to protect the most vulnerable in society by providing a number of exclusions and waivers from payment of the 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 subject to commercial rates and wholly used as a dwelling,

· Residential property owned by certain charities or discretionary trusts, 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).

The waivers which apply concern -

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

· Owners of houses in certain unfinished housing estates.

The household charge will be replaced by a property tax in due course, and it will be a matter for the Government to decide on the structure, modalities and application of the new property tax.