Local Government (Household Charge) Act 2011
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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. |