Written answers

Wednesday, 18 April 2012

Department of Environment, Community and Local Government

Local Authority Charges

10:00 pm

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael)
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Question 868: To ask the Minister for the Environment, Community and Local Government the reason only one PPS number is required to register a property with multiple owners for the household charge; the safeguards in place to ensure that the rights of the other owners of the property to pay the charge in coming years will also be recognised; and if he will make a statement on the matter. [18716/12]

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

Section 3(4) of the Act provides that where a residential property is owned by two or more persons, those persons shall be jointly and severally liable to pay the household charge in respect of that property. Payment of the household charge by one co-owner will discharge the liability of each co-owner to pay the household charge.

Regulation 5 of the Local Government (Household Charge) Regulations 2012 provides for the making of the household charge declaration. In particular, Article (2)(d) provides that the personal public service number of the person who, in the case of an individual, is the owner of the property, shall be included in the declaration.

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 shortly. 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 and modalities of the full property tax to replace the household charge in due course.

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