Sandra McLellan (Cork East, Sinn Fein)
Link to this: Individually | In context

Question 171: To ask the Minister for the Environment, Community and Local Government of those who have registered for the household charge, the number that are exempt from paying the tax; and if he will make a statement on the matter. [17356/12]

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

The Local Government (Household Charge) Act 2011 provides the legislative basis for the household charge. Under the Act, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge, unless otherwise exempted or entitled to claim a waiver. The household charge is on a self-assessment basis and it is a matter for an owner of a residential property on the liability date to determine if he/she has a liability and, if so, to declare that liability and pay the household charge, unless otherwise exempted or entitled to claim a waiver.

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.

The Local Government Management Agency (LGMA) is administering the household charge system on a shared service/agency basis for all county and city councils. I understand, from data provided by the LGMA, that as of noon on 28 March, 2012, a total of 428,299 property declarations had been processed by the household charge bureau. 418,708 have registered for payment of the charge equating to some €41.8m. 9,591 residential property owners have registered for a waiver from payment of the charge. In addition, a further 55,000 postal applications have been received in the household charge bureau which are yet to be processed which equates to a further €5.5m.

Sandra McLellan (Cork East, Sinn Fein)
Link to this: Individually | In context

Question 172: To ask the Minister for the Environment, Community and Local Government the reason some households are exempt from paying the household charge but not the non principal private residence charge; and if he will make a statement on the matter. [17357/12]

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

The Local Government (Household Charge) Act 2011 and the Local Government (Charges) Act 2009, as amended, set out the legislation underpinning the household charge and the charge on non-principal private residences respectively. Application of the legislation 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.

The Local Government (Household Charge) Act 2011 provides for a number of exemptions 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 other exemptions provided in the Local Government (Charges) Act 2009 are particular to circumstances where ownership of a property in which the owner does not reside is unavoidable and were made in the interest of fairness. Such exemptions include circumstances where a property is temporarily in a person's ownership because of moving house, where parties to a separation or divorce reside separately, where a property is occupied rent-free by a relative of the owner and is within two kilometres of the owner's home, and properties with aesthetic, heritage or artistic merit approved as such by the Revenue Commissioners under the Taxes Consolidation Act 1997.