Eoghan Murphy (Dublin South East, Fine Gael)
Link to this: Individually | In context

Question 195: To ask the Minister for the Environment, Community and Local Government if he will provide information on an issue in relation to the household charge and coming property tax (details supplied). [17152/12]

Brendan Griffin (Kerry South, Fine Gael)
Link to this: Individually | In context

Question 196: To ask the Minister for the Environment, Community and Local Government his views on a matter regarding exemption from the household charge (details supplied); and if he will make a statement on the matter. [17155/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

I propose to take Questions Nos. 195 and 196 together.

The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislation underpinning the household charge.

The household charge is framed on a self assessment basis at a point in time. It is a matter for those who own residential property liable to the charge to declare this and to pay the charge by the due date, 31 March 2012. The Local Government (Household Charge) Act 2011 provides for a number of exemptions and waivers from payment of the household charge.

Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.

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 any further exemptions to the household charge.

I have established an Inter-Departmental Group on Property Tax to consider the structures and modalities for an equitable valuation based property tax. The Group will complete its work and make recommendations to me by end April 2012. Following consideration of the Group's recommendations, I will bring proposals to Government on the full property tax as soon as possible. It will then be a matter for the Government to decide on the structure of the full property tax.

End of Take