Finian McGrath (Dublin North Central, Independent)
Link to this: Individually | In context

Question 469: To ask the Minister for the Environment, Community and Local Government if he will respond to correspondence (details supplied) regarding property tax. [21533/12]

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. Late payment penalties apply after 31 March, 2012 and any unpaid household charges and late payment penalties remain as a charge against the residential property concerned.

An independently chaired Inter-Departmental expert Group has been established 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.