Michelle Mulherin (Mayo, Fine Gael)
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887. To ask the Minister for Environment, Community and Local Government if a building that is used as a dwelling but which has no toilet facilities is liable for the household charge; and if he will make a statement on the matter. [37352/13]

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 .

The Charge operates on a self-assessment basis. The 2011 Act places 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 2011 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, whether or not the occupier shares, or would be entitled to share... any accommodation, amenity or facility with any other person.”

There are a number of indicators as to what makes a property suitable for occupation for the purposes of determining liab ility 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. A property that is not suitable for occupation should not be regarded as a residential property within the meaning of the 2011 Act and would not therefore be liable for the Household Charge. The Household Charge has been replaced by the Local Property Tax in 2013. Any potentially liable owner should contact their local authority to determine whether or not the property in question has been liable for the Charge.