Written answers

Thursday, 29 March 2012

Department of Environment, Community and Local Government

Local Authority Charges

1:00 pm

Photo of Mattie McGrathMattie McGrath (Tipperary South, Independent)
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Question 163: To ask the Minister for the Environment, Community and Local Government his views on the fact that charging the €100 household charge on self-catering accommodation is giving an unfair competitive advantage to other businesses in the hospitality sector specifically the loss making hotels owned by the National Assets Management Agency; his further views that this charge on top if the non principal private residence charge is going against his policy to support tourism specifically the self catering tourism model; his further views that owners of self catering accommodation should be exempt from this charge in an effort to continue to promote tourism; the steps he will take to support the self catering industry who are struggling to compete as a result of these charges; and if he will make a statement on the matter. [17418/12]

Photo of Phil HoganPhil 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 Act places the household charge under the care and management of the local authorities, and application in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.

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.

Section 2 of the Act sets out the meaning of "residential property" for the purposes of the Act. In particular, section 2(2)(d) of the Act provides that a building that is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978), and in respect of which local authority rates are payable, is not a residential property for the purposes of the household charge.

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