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Written Answers - Local Authority Charges

Tuesday, 27 March 2012

Dáil Éireann Debate
Vol. 760 No. 3

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 421.  Deputy Michelle Mulherin Information on Michelle Mulherin Zoom on Michelle Mulherin  asked the Minister for the Environment, Community and Local Government Information on Philip Hogan Zoom on Philip Hogan  if a business premises which is partly residential in circumstances where commercial rates are being paid on the entire premises is also liable for payment of the household charge. [16704/12]

Minister for the Environment, Community and Local Government (Deputy Phil Hogan): Information on Philip Hogan Zoom on Philip Hogan The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge. The household charge is on a self assessment basis and interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.

Under the legislation, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge by 31 March 2012, unless otherwise exempted or entitled to claim a waiver.

Section 2 of the Act sets out the meaning of “residential property” for the purposes of the Act. In particular, section 2(2)(d) of the Act provides that a building that is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning [878]of the Local Government (Financial Provisions) Act 1978), and in respect of which local authority rates are payable, is not a residential property for the purposes of the household charge.


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