Local Government (Household Charge) Act 2011

3.

Household charge on certain residential property.

3.— (1) In the year 2012 and in each subsequent year thereafter, each person who, on the liability date of the year concerned, is the owner of a residential property shall, subject to this Act, pay to the relevant local authority the sum (in this Act referred to as a “household charge”) specified in accordance with this section.

(2) The sum specified in accordance with this section shall be—

( a) €100, or

( b) where a sum stands prescribed for the time being under subsection (3), that sum.

(3) The Minister may from time to time review the sum specified in accordance with this section and, having regard to any change in the consumer price index—

( a) since the commencement of this section, or

( b) where a sum stands prescribed for the time being under this subsection, since the date on which that sum was prescribed,

prescribe such sum for the purposes of subsection (2) as the Minister considers appropriate, and a sum so prescribed shall stand specified in accordance with this section from the liability date immediately following the date on which the sum is so prescribed.

(4) Where a residential property is owned by two or more persons, those persons shall be jointly and severally liable to pay the household charge in respect of that property to the relevant local authority.

(5) A household charge shall be paid to the relevant local authority in accordance with section 5 .

(6) In this section “change in the consumer price index” means the difference between—

( a) the All Items Consumer Price Index number last published by the Central Statistics Office before—

(i) the commencement of this section, or

(ii) where a sum stands prescribed for the time being under subsection (3), the date on which that sum was prescribed,

and

( b) the All Items Consumer Price Index number most recently published by the Central Statistics Office since such commencement or the prescribing of that sum, as the case may be,

expressed as a percentage of the first-mentioned number.

(7) In this section “prescribe” means prescribe by order.

Annotations:

Modifications (not altering text):

C4

Cesser, subject to transitional provisions, provided in respect of section (1.01.2013) by Finance (Local Property Tax) Act 2012 (52/2012), ss. 155 and 156, S.I. No. 589 of 2012.

Cessation of household charge.

155.— Section 3 of the Act of 2011 shall cease to apply in respect of any liability date occurring on or after 1 January 2013.

Arrears of household charge.

156.— (1) Where—

( a) a liability to the household charge is to be discharged by the relevant person making payment, on or before 30 April 2013, to the local authority in whose functional area the property is situated, and

( b) the amount that would be required to be paid, were section 7(1) of the Act of 2011 to apply and apart from this subsection, in order to discharge that liability would exceed €130,

then notwithstanding that section 7(1), the payment of €130 by the relevant person to that local authority, on or before the foregoing date, shall discharge that liability.

(2) Subsection (3) shall apply notwithstanding—

( a) any requirement under the Act of 2011 for a liability to the household charge to be discharged in favour of a local authority, or a relevant board (within the meaning of section 13 of that Act) in a case where one or more of a local authority’s functions have been delegated to such a board under section 13 of that Act, or

( b) the functions conferred by that Act on a local authority or such a board with respect to that charge’s collection,

where, on 1 July 2013, a household charge liability in respect of a residential property remains undischarged.

(3) Subject to subsection (5) , any liability to the household charge that remains undischarged on 1 July 2013 shall—

( a) be treated as a charge of €200 to local property tax that is due and payable on that date, and

( b) cease to be treated as a household charge liability under the Act of 2011.

(4) The charge of €200 referred to in subsection (3) shall be payable to the Revenue Commissioners and all of the provisions of this Act that relate to the collection of local property tax shall apply to the charge as if it were an amount of local property tax.

(5) Subsection (3) shall not apply in respect of any liability to the household charge that is the subject of legal proceedings taken by a local authority or a relevant board under the Act of 2011 where those proceedings have been commenced before 1 July 2013 and are still in being on that date.

(6) Where a local authority is satisfied that all or any part of a liability to the household charge in respect of a residential property situated in the functional area of the local authority has not been discharged before 1 July 2013, it shall notify the Revenue Commissioners in writing of the address of the property and the name and address of the owner (within the meaning of the Act of 2011) of the property.