Michael McCarthy (Cork South West, Labour)
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232. To ask the Minister for Environment, Community and Local Government why an estate (details supplied) in County Cork that held an unfinished housing estate exemption in respect of the household charge does not hold a similar exemption in respect of the local property tax, and if he will amend this anomaly to ensure that this exemption is available to home owners in the area. [1674/16]

Michael McCarthy (Cork South West, Labour)
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236. To ask the Minister for Environment, Community and Local Government why an estate (details supplied) in County Cork that held an unfinished housing estate exemption in respect of the household charge does not hold such relief in respect of the local property tax; and if he will make a statement on the matter. [1819/16]

Alan Kelly (Tipperary North, Labour)
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I propose to take Questions Nos. 232 and 236 together.

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 or claiming a waiver.

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 (LGMA) on a shared services/agency basis, up to and including 30 June 2013. As of 1 July 2013, outstanding Household Charge liabilities were increased to €200 and converted to a Local Property Tax (LPT) liability due on the property; the Revenue Commissioners, who have responsibility for the collection of Local Property Tax, are now pursuing outstanding liabilities.

Section 4(4)(b) and section 4(6) of the Act provide that a waiver from the Household Charge applies to properties in certain unfinished housing estates specified in a list prescribed by the Minister. As part of the process of preparing the National Housing Survey 2011, published by my Department in October 2011, local authorities provided details of all unfinished housing developments in their areas. Unfinished housing developments were divided into one of four categories, as follows:

- Category one, where the development is still being actively completed by the developer, or where no serious public safety issues exist;

- Category two, where a receiver has been appointed;

- Category three, where a receiver has not been appointed and the developer is still in place but effectively inactive; and

- Category four, where the development has been effectively abandoned and is posing serious public safety issues for residents.

Only households in developments in categories three and four are eligible for the waiver from payment of the household charge. The development in question is included in the Local Government (Household Charge) (Amendment) Regulations 2013 which list the developments in which households are eligible for the waiver.

Under Section 10 of the Finance (Local Property Tax) Act 2012, an exemption from liability can arise for properties located in developments prescribed on a list made by the Minister for the Environment, Community and Local Government where the Minister is satisfied that the developments on the list are incomplete to a substantial extent, having regard to the condition of public infrastructure and amenities, including access, water services, public lighting and amenity areas. An exemption from the Local Property Tax applies to developments listed in the Schedule to the Finance (Local Property Tax) Regulations 2013. The list of unfinished housing developments eligible for the exemption was compiled by local authorities utilising the categorisation employed for the purposes of the National Housing Survey 2012. The survey was carried out over the course of summer 2012 by my Department in conjunction with local authorities and the Housing Agency. Only developments that were deemed by local authorities to be in a “seriously problematic condition”, regardless of whether a developer was on or off site, were included in the Finance (Local Property Tax) Regulations 2013.  Certain parts of the development in question, identified by map coordinates, are included in the Finance (Local Property Tax) Regulations 2013 which list the developments in which households are eligible for the exemption.

The administration of issues relating to unfinished housing developments is a matter for individual local authorities.  Each local authority has appointed an Unfinished Housing Development co-ordinator; contact details can be found at: .