Liable for 2012 Household Charge?

[BlueButton]

Hi,

My husband has received a letter from Revenue regarding an overdue payment of the 2012 household charge.

The situation with the property was : his mother was the sole owner until her death on 1/1/2013. She was in a nursing home continuously since 2008. Our understanding was that she was entitled to an exemption from this payment.

We were living in the house with her before she moved to the nursing home and continue to reside there. She willed it to my husband and this was finalised last summer.

We think he shouldn't have been liable until either the date of her passing or the date it became legally his property. (I don't know if the solicitor requested a Cert of Exemption - possibly not when the property was remaining in the family)

He rang Revenue's helpline and they told him as he was occupying the house on the due date of 1/1/2012, he was liable and insisted that was the case.

They referred to Section 4 of the legislation that if the house was occupied the exemption didn't apply but they couldn't seem to find the relevant part to read it out to him. (They did read about the nursing home exemption).

He then spoke to a supervisor who suggested he e.mail household charge support.

I've been checking the Revenue and other websites and can't find any reference to occupancy being relevant. From what I read, if the sole owner was in a nursing home they were exempt - end of.

I'd appreciate your expert views, as Revenue still say he's liable.

Many thanks,
Bluebutton

 

[BlueButton]

Thanks for your reply Sahd.

I've looked at the exemptions for the Local Property Tax & the Household Charge and there does seem to be a difference, as you said.

The LPT states: A property previously occupied by a person as his or her sole or main residence that has been vacated by the person for 12 months or more due to long term mental or physical infirmity. An exemption may also be obtained where the period is less than 12 months, if a doctor is satisfied that the person is unlikely at any stage to return to the property. In both cases, the exemption only applies where the property is not occupied by any other person.
(Note: Where a property is owned by more than one person, the owners are jointly and severally liable for the payment of the tax. Therefore, this exemption would not apply if the property in question was jointly owned with others.)

The Household charge states: Residential property where a person has to leave their house due to long-term mental or physical infirmity (e.g. a person that has moved into a nursing home).

"Long term mental or physical infirmity" is defined in the legislation as an infirmity requiring the person to vacate the property in which he/she had been dwelling for a continuous period of more than 12 months and that is certified as such by a registered practitioner.

There's no mention of occupancy being relevant to the Household Charge and as our query is in relation to it, my mother-in-law should have been exempt and Revenue shouldn't be looking for collection of the arrears.