Written answers

Tuesday, 11 June 2013

Department of Environment, Community and Local Government

Local Authority Charges Application

Photo of Michelle MulherinMichelle Mulherin (Mayo, Fine Gael)
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584. To ask the Minister for Environment, Community and Local Government the circumstances in which a residential property will be classified as uninhabitable and the owner not liable for the household charge; and if he will make a statement on the matter. [26901/13]

Photo of Michelle MulherinMichelle Mulherin (Mayo, Fine Gael)
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585. To ask the Minister for Environment, Community and Local Government the circumstances in which a residential property will be classified as unsuitable for use as a dwelling and the owner not liable for the non principal private residence charge; and if he will make a statement on the matter. [26902/13]

Photo of Michelle MulherinMichelle Mulherin (Mayo, Fine Gael)
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586. To ask the Minister for Environment, Community and Local Government the criteria that is applied when establishing whether or not two residential properties with shared services operating as one household are one unit or not for the purpose of the household charge; and if he will make a statement on the matter. [26907/13]

Photo of Michelle MulherinMichelle Mulherin (Mayo, Fine Gael)
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587. To ask the Minister for Environment, Community and Local Government the criteria applied when establishing whether or not two residential properties with shared services operating as one household are one unit or not for the purpose of the non principal private residence; and if he will make a statement on the matter. [26909/13]

Photo of Phil HoganPhil Hogan (Carlow-Kilkenny, Fine Gael)
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I propose to take Questions Nos. 584 to 587, inclusive, together.

The Local Government (Charges) A ct 2009 , as amended, and the Local Government (Hou sehold Charge) Act 2011 provide the legislative basis for the Non Principal Private Residence Charge and the Household Charge, respectively. The Charges operate on a self-assessment basis . The 2009 and 2011 Acts place the Charges 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 may be a matter for legal advice in individual cases and ultimately may be a matter for the Courts.

The definitions of ‘residential property’ used in the 2009 and 2011 Acts are very similar . Under the 2009 and 2011 Acts “residential property” is defined as a “...building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling , whether or not the occupier shares, or would be entitled to share... any accommodation, amenity or facility with any other person ...” The definitions provided by the 2009 and 2011 Acts make specific reference to the status of a residential property as a ‘separate dwelling ’ , which suggests that individual liable properties must have their own independent access and facilities . The definition s also make it clear that the sharing of a common area or areas does not necessarily exclude a property from liability for either Charge. Certain types of dwelling may share common areas , such as apartments and flats, but remain liable.

There are a number of indicators as to what makes a property suitable for occupation for the purposes of determining liability to either Charge. The indicators include the structure of the property, whether or not it has a roof, whether or not it is so affected by dampness as to render it unsuitable for habitation, and whether or not it has sanitary facilities, including a water closet and water supply. A property that is not suitable for occupation should not be regarded as a residential property within the meaning of either the 2009 or the 2011 Act s and would not therefore be liable for the Non Principal Private Residence C harge or the Household Charge. The Household Charge has been replaced by the Local Property Tax in 2013. 2013 is also the final year of the operation of the Non Principal Private Residence Charge.

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