Eoghan Murphy (Dublin South East, Fine Gael)
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Question 139: To ask the Minister for the Environment, Community and Local Government if he will provide details of charities and the types of accommodation owned by charities that are exempt from the household charge; the estimate of what this is worth in lost revenue; and if they will also be exempt from the property tax. [19584/12]

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 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.

Section 4 of the Act sets out the exemptions and waivers from the household charge. In particular, section 4(1)(b) provides an exemption from the household charge where the owner is -

(i) a body corporate beneficially entitled in possession, and

(ii) an approved body within the meaning of section 848A of the Taxes Consolidation Act 1997.

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.