Dominic Hannigan (Meath East, Labour)
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Question 348: To ask the Minister for the Environment, Community and Local Government the total household charge a homeowner who rents out five separate flats in the same property will pay; and if he will make a statement on the matter. [13548/12]

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.

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 2 of the Act provides that residential property means, a building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling, whether or not the occupier shares, or would be entitled to share, in connection therewith, any accommodation, amenity or facility with any other person, and includes a house, maisonette, flat or apartment (including the form of accommodation commonly known as a bedsit). The household charge is payable in respect of each unit of accommodation that is occupied, or suitable for occupation, as a separate dwelling. Thus, an owner of a building which is divided into a number of flats is liable for the household charge on each such residential unit in that building.