COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL
MEETING OF SOUTH DUBLIN COUNTY COUNCIL
Monday, January 16, 2012
QUESTION NO. 4
QUESTION: Councillor M. Devine
To ask the Manager with regards to the Shared Ownership how the Household Property Tax will be calculated and collected from the Tenant/ Resident?
REPLY:
The Household Charge is an annual charge introduced by the Local Government (Household Charge) Act 2011 which is payable by owners of residential property. Shared Ownership is one class of property which is exempt under the legislation.
The exemptions are as follows:
The exemptions under the legislation are as follows:
- Residential properties that are part of the trading stock of a business and have not been sold or been the source of any income since construction,
- Residential property vested in a Minister of the Government or the Health Service Executive,
- Residential property vested in a housing authority, including property where households are purchasing their homes under the Shared Ownership Scheme and where the local authority still retains an ownership stake,
- Voluntary and co-operative housing,
- Residential property to which commercial rates apply,
- Residential property owned by a charity or comprised in a discretionary trust, and
- 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).
Further information on exemptions and on the new charge is available on https://www.householdcharge.ie/