Clare Daly (Dublin North, Socialist Party)
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Question 443: To ask the Minister for the Environment, Community and Local Government his views on claims by a person (details supplied) citing central statistics office data from the 2011 Census that there are 1,994,845 housing units in the State, that 1,850,870 are liable to register for the household charge total minus social and voluntary and that 1,755,685 households are liable to pay total registered minus waivers. [28261/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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.

The Local Government (Household Charge) Act 2011 provides for a number of exemptions and waivers from payment of the household charge. The exemptions from payment of the household charge are -

· Residential properties that are part of the trading stock of a business and have not been sold or been the source of any income since construction,

· Residential property owned by a Minister of the Government, a housing authority or the Health Service Executive,

· Voluntary and co-operative housing,

· Residential property subject to commercial rates and wholly used as a dwelling,

· Residential property owned by certain charities or discretionary trusts, and

· Residential property which an owner has vacated due to long-term mental or physical infirmity (e.g. elderly person that has moved into a nursing home).

The waivers which apply concern -

· Owners of residential property entitled to mortgage interest supplement, and

· Owners of houses in certain unfinished housing estates.

It is estimated that, having regard to exemptions and waivers, some 1.62 million residential properties are liable to the household charge.