Local Government (Household Charge) Act 2011

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Exemptions and waivers from household charge.

4.—(1) A person who, on a liability date, is the owner of a residential property shall not, in respect of that residential property, be liable to pay the household charge for the year in which that liability date falls if, on that date—

(a) the residential property is comprised in a discretionary trust (within the meaning of the Act of 2003), or

(b) the said owner is—

(i) a body corporate beneficially entitled in possession, and

(ii) an approved body within the meaning of section 848A (inserted by section 45 of the Finance Act 2001 ) of the Taxes Consolidation Act 1997 .

(2) If—

(a) an individual who is the owner of a residential property is not residing in that property on a liability date by reason of his or her having had to vacate the property due to long term mental or physical infirmity,

(b) immediately before the date on which the individual so vacated that residential property, the residential property was his or her sole or main residence, and

(c) the individual is residing in a property of which he or she is not the owner,

he or she shall not be liable to pay the household charge for the year in which that liability date falls in respect of that residential property.

(3) Where a person who is the sole owner of a residential property dies, the personal representative of the deceased person shall not, in respect of that residential property, be liable to pay the household charge relating to a year in which the liability date falls after the date of death of the deceased person and before the date of issue of a grant of representation to the estate of the deceased person.

(4) A person who, on a liability date, is the owner of a residential property shall, in respect of that residential property, be entitled to a waiver from payment of the household charge relating to—

(a) the year in which the liability date falls if, on that date, he or she is entitled to payment of a supplement referred to in subsection (5) of section 198 of the Act of 2005 towards the amount of mortgage interest payable by him or her in respect of that property, or

(b) the year 2012 and the year 2013 if, on the liability date for the year concerned, the residential property is situated in an unfinished housing estate.

(5) The Minister shall not prescribe a list for the purposes of this section unless he or she is satisfied that each of the developments specified in the list is incomplete to a substantial extent, and the Minister shall, for the purpose of so satisfying himself or herself, have regard to all relevant circumstances, including—

(a) the state of completion of roads, footpaths and public lighting facilities in the development,

(b) the state of completion of piped water and sewerage facilities within the development,

(c) the state of completion of open spaces or similar amenities within the development,

(d) the extent to which the development complies with the terms of any planning permission applicable to it,

(e) the extent to which the development complies with the provisions of the Building Control Acts 1990 and 2007,

(f) the provisions of the Local Government (Sanitary Services) Act 1964 as they pertain to dangerous places and dangerous structures within the meaning of that Act,

(g) the extent to which roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development have been taken in charge by the local authority concerned, and

(h) where there is an agreement with the local authority concerned relating to the maintenance of roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development, the extent to which there has been compliance with the conditions for maintenance under the agreement.

(6) In this section—

“long term mental or physical infirmity” means an infirmity suffered by a person—

(a) certified by a registered medical practitioner, and

(b) which required the person to vacate, for a continuous period of more than 12 months, the property in which he or she had been dwelling;

“unfinished housing estate” means a development of two or more buildings, for the time being specified in a list prescribed for the purposes of this section.