John Brassil (Kerry, Fianna Fail)
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419. To ask the Minister for Environment, Community and Local Government to investigate and allow a household charge waiver for a person (details supplied); and if he will make a statement on the matter. [10586/16]

Simon Coveney (Cork South Central, Fine Gael)
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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. The Charge has operated on a self-assessment basis with an owner of a residential property determining liability and paying the Charge.

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 30 June 2013. The liability date in respect of the Household Charge for 2012 was 1 January 2012.

The legislation provides for a number of exemptions and waivers from payment of the Household Charge. Waivers which apply concern owners of residential property entitled to mortgage interest supplement and owners of houses in certain unfinished housing estates.

As of 1 July 2013, outstanding Household Charge liabilities were increased to €200 and converted to a Local Property Tax liability due on the property. The Revenue Commissioners is the body responsibility for the collection of Local Property Tax and is now pursuing outstanding liabilities.

Household Charge operational matters are a matter for the relevant local authority or for the LGMA, including the issuing of certificates of waiver or exemption, refunds due in respect of overpayments made prior to 30 June 2013, and all associated queries. Contact details in respect of the Household Charge Support Unit are available on www.householdcharge.ie.