Michael Healy-Rae (Kerry South, Independent)
Link to this: Individually | In context

Question 634: To ask the Minister for the Environment, Community and Local Government if he will clarify the position (details supplied) regarding the household charge; and if he will make a statement on the matter. [27462/12]

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 or she has a liability and, if so, to declare that liability and pay the household charge.

The Act provides at section 2(2)(d) that buildings wholly used as dwellings and in respect of which local authority rates are payable are exempt from the charge. A dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978 is specifically excluded from this exemption.