Peter Mathews (Dublin South, Fine Gael)
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Question 396: To ask the Minister for the Environment, Community and Local Government his plans to introduce an exemption of the household charge to those who are already paying the non-principal private residence charge and the household charge on two houses; and if he will make a statement on the matter. [15705/12]

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.

The Local Government (Household Charge) Act 2011 provides for a number of exemptions and waivers from payment of the household 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.

I have no proposals to provide for exemption in respect of owners of residential property who have a liability to pay the €200 charge on non-principal private residences.