Dan Neville (Limerick, Fine Gael)
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59. To ask the Minister for Finance the position regarding moneys due for household charges in respect of a person (details supplied) in County Limerick; and if he will make a statement on the matter. [32376/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that Section 156 of the Finance (Local Property Tax) Act 2012 converted any arrears of Household Charge (HHC) that was still outstanding on 1 July 2013 to a Local Property Tax (LPT) liability of €200 per property and made Revenue responsible for collecting the tax.

Prior to 1 July 2013 collection of HHC was the responsibility of the Local Government Management Agency (LGMA) on behalf of the Local Authorities.

I am further advised that any queries in regard to domestic rates, which ceased to apply in 1978, are a matter for the person in question and the relevant Local Authority and Revenue has no role to play in this regard.  Also the payment or otherwise of domestic rates has no bearing on the payment of Local Property Tax (LPT) or HHC, both of which are provided for by the Finance (Local Property Tax) Act 2012 (as amended).

Revenue has confirmed to me that, while the person in question has part paid his HHC liability, there is still a balance outstanding. I am informed that Revenue will make contact with the person in the coming days to discuss the outstanding HHC amount.  The Deputy will understand however that it will not be possible for Revenue to offer any advice in regard to domestic rates, or accept any possible historic overpayments against the liability.