Charlie McConalogue (Donegal North East, Fianna Fail)
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Question 471: To ask the Minister for the Environment, Community and Local Government if approved charities are exempt from the new household charge; and if he will make a statement on the matter. [10703/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge. Under the legislation, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge by 31 March 2012, unless otherwise exempted or entitled to claim a waiver. The household charge is on a self assessment basis and interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the courts.

Section 4 of the Act sets out the exemptions and waivers from the household charge. In particular, section 4(1)(b) provides an exemption from the household charge where the owner is-

(i) a body corporate beneficially entitled in possession, and

(ii) an approved body within the meaning of section 848A of the Taxes Consolidation Act 1997.