John Halligan (Waterford, Independent)
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237. To ask the Minister for Environment, Community and Local Government if the Catholic Church is exempt from paying household tax as it is a registered charity, which results in an estimated loss to the State of in the region of €1.5 million per year; if the Catholic Church's status as a charity would further exempt it from paying water charges; if so, the estimated loss to the State this would represent; and if he will make a statement on the matter. [42653/14]

Alan Kelly (Tipperary North, Labour)
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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. Section 4(1)(b) provides that bodies corporate that are accorded charitable status under tax law (section 848A of the Taxes Consolidation Act 1997) will not be required to pay the charge for residential properties that they own.  The Household Charge was operational in respect of 2012 only, with arrears and penalties in respect of a 2012 liability being collected by local authorities assisted by the Local Government Management Agency on a shared services/agency basis up to and including 30 June 2013; at this point outstanding Household Charge liabilities became Local Property Tax liabilities and responsibility for collection transferred to the Revenue Commissioners.  Household Charge operational matters are a matter for the relevant local authority or for the Agency, including the issuing of certificates of waiver or exemption and all associated queries.

  As there is no requirement to register a property that is exempt from the Household Charge on the basis of being non-residential or having charitable status ownership or otherwise, it is not possible to state with any certainty the number of applicable exemptions and, accordingly, an accurate estimate of the associated revenue forfeited is not available.

The Water Services (No. 2) Act 2013 requires Irish Water to charge its customers in respect of the services provided. The Act defines the customer as the occupier of the premises in respect of which the water services are provided. There are no exemptions from water charges on the basis of charitable status.