Finian McGrath (Dublin North Central, Independent)
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Question 476: To ask the Minister for the Environment, Community and Local Government if he will clarify an issue (details supplied) in regard to the household charge. [35016/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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 in the State on the liability date of 1 January is liable to pay the household charge by 31 March, unless otherwise exempted or entitled to claim a waiver. The Act places the onus on an owner of a residential property which is situated in the State to assess his or her own liability.

A person who is ordinarily resident abroad and owns a property in the State would be liable for the charge in the same manner as a person resident in the State.