Written answers
Tuesday, 13 March 2012
Department of Environment, Community and Local Government
Local Authority Charges
8:00 pm
Tom Fleming (Kerry South, Independent)
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Question 416: To ask the Minister for the Environment, Community and Local Government if he will clarify where exactly appeals should be sent - i.e. to the local authority or to his Department - for those who wish to appeal the household charge on specific grounds; and if he will make a statement on the matter. [14323/12]
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 framed on a self assessment basis and 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 Act places the household charge under the care and management of the local authorities and its application in particular circumstances is a matter for the relevant local authority concerned. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.
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