Gerry Adams (Louth, Sinn Fein)
Link to this: Individually | In context

Question 282: To ask the Minister for the Environment, Community and Local Government if and when a person is liable to pay the household charge if they are due to inherit a house following the death of a deceased family member, a property that went into probate on 13 December 2011; it is expected the probate will be complete in the next few weeks and the property will be transferred to the person's name. [22870/12]

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

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, unless otherwise exempted or entitled to claim a waiver.

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.

Section 4(3) of the Local Government (Household Charge) Act 2011 provides that where a person who is the sole owner of a residential property dies, the personal representative of the deceased person is not, in respect of that residential property, liable to pay the household charge relating to a year in which the liability date falls after the date of death of the deceased person and before the date of issue of a grant of representation to the estate of the deceased person.