Michael Healy-Rae (Kerry South, Independent)
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836. To ask the Minister for Environment, Community and Local Government his views on correspondence (details supplied) regarding certificates of discharge and exemption as prescribed for in the Local Government (Household Charge) Act 2011; and if he will make a statement on the matter. [37762/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non Principal Private Residence Charge.

The Charge operates on a self-assessment basis. The 2009 Act place s the Charge 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.

Under the 2009 Act “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..."

As such, a property which is not suitable for occupation does not fall within the definition of residential property and is not therefore liable for the Charge. There are a number of indicators as to what makes a property suitable for occupation for the purposes of determining liability to the 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.

It should be noted that certificates of exemption and certificates of discharge are issued solely in respect of residential properties, as defined by the Act. Therefore, a local authority is not in a position to issue a certificate of discharge or waiver in respect of a property deemed to be uninhabitable on a given liability date for the Non Principal Private Residence Charge.

Should there be uncertainty as to the potential liability of a property to the Charge, the owner is advised to contact the local authority in question to determine liability.