Brendan Burgess
Founder
- Messages
- 55,197
its 100euros;
The following households will have the charge waived :
1. Those in receipt of mortgage interest supplement (i.e on very low incomes). question, what if someone has no mortgage and is on a low income?
So based on this people who live in property that they manage themselves do not have to pay it?
The Bill said: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
30 (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 5
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 10
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 15
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 20
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 facili
ties 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 it pertains to dangerous places and
dangerous structures within the meaning of that Act, 35
(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 con
cerned 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.
Are they trying to exempt Ghost Estates in g) and h) ? There are thousands of houses in estates (some in urban environments) that have not been taken in charge by the local authorities including some that have no intention of applying.
If you live in a rural house at the end of a private bohereen with your own arrangements for water and sewage and waste are you liable to the house hold charge?
I was under the impression that private residential property excludes property actually rented out.So if you own a rental property you now have to pay €100 plus €200? So rental property tax is basically now €300
I was under the impression that private residential property excludes property actually rented out.
How is that to be interpreted exactly? I've been on to my Co.Co. planning office for the past 8 months - looking for clarification as regards if they will be taking estate in charge, if there are still items to be completed by the developer before they can take it in charge, etc.4.4.b provides for a waiver for those living in unfinished housing estates.
the revenue stream
will be collected centrally by the Local Government Management Agency (LGMA) on a shared service basis on behalf of city/county councils. The income from the household charge will be lodged to the Local Government Fund, out of which funding will be provided by the Minister for the Environment, Community and Local Government to local authorities in the form of General-Purpose Grants.
are the bank part liable for the payment? they are half owner!
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