Brian Stanley (Laois-Offaly, Sinn Fein)
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Question 161: To ask the Minister for the Environment, Community and Local Government the assurances that he will give that the household charge is not passed on to tenants in private rented accommodation. [31332/12]

Sandra McLellan (Cork East, Sinn Fein)
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Question 168: To ask the Minister for the Environment, Community and Local Government if a landlord is permitted to pass the household tax or future property tax on to the tenant by making it a condition of the tenancy agreement (details supplied); and if he will make a statement on the matter. [31350/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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I propose to take Questions Nos. 161 and 168 together.

The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislation underpinning 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. Section 1 of the Act provides a definition of "owner" for the purposes of the Act, which, in relation to a residential property, means—

(a ) a person (other than a mortgagee not in possession) who—

(i) in the case of a residential property that is let under a lease or held under a tenancy for a term not exceeding 20 years, is entitled to receive the rent under that lease or tenancy whether in his or her own right or as trustee or agent for another person, or

(ii) in the case of a residential property that is not so let or so held, would, subject to paragraph (b) , be so entitled if the residential property were so let or so held, whether in that person's own right or as trustee or agent for another person,

or

(b ) where the property is let under a lease or held under a tenancy for a term exceeding 20 years, the person (other than a mortgagee not in possession) who is the lessee under that lease or tenant under that tenancy.

A tenant holding a lease of less than 20 years' duration, whether in public or in private rented accommodation, is not an owner of the property in which he or she is living and is therefore not liable in respect of that property. The charge is assessed on the basis of ownership of property, not on individuals personally. The legislation governing tenancies generally is a matter for my colleague, the Minister for Justice and Equality.