Terence Flanagan (Dublin North East, Independent)
Link to this: Individually | In context | Oireachtas source

238. To ask the Minister for Environment, Community and Local Government the action that has been taken to date against persons who did not pay the household charge; and if he will make a statement on the matter. [51346/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Local Government (Household Charge) Act 2011 provided the legislative basis for the Household Charge. Under the Act, an owner of a residential property on the liability date is liable to pay the Household Charge, unless otherwise exempted or entitled to claim a waiver. The Charge has operated on a self-assessment basis with an owner of a residential property determining liability and paying the Charge.

Local authorities, assisted by the Local Government Management Agency on a shared services/agency basis, administered the Household Charge system , including enforcement activity against non-compliant owners . Household Charge operational matters are a matter for the relevant local authority or for the Agency.

The Local Property Tax legislation provides that Household Charge liabilities which were unpaid on 1 July 2013 be treated as a €200 Local Property Tax liability in addition to this year’s Local Property Tax liability. As such, outstanding Household Charge liabilities on 1 July 2013 became Local Property Tax liabilities.