Parliamentary Question addressed to the Environment, Community and Local Government

To ask the Minister for the Environment, Community and Local Government if he will give consideration to introducing a waiver for the household charge and non principal private residence levy, repayable upon house sale, to persons who have been appointed as executors and assumed responsibility for disposing of a deceased person’s house, considering that such executors assume liability, among other charges, for the household charge and the NPPR levy and are finding difficulty in selling the house in the current property market; and if he will make a statement on the matter?

Reply

The Local Government (Household Charge) Act 2011 and the Local Government (Charges) Act 2009, as amended, set out the legislation underpinning the household charge and the charge on non-principal private residences respectively.

Application of the legislation in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.

Both Acts contain common provisions dealing with the situation where a person who is the sole owner of a residential property dies. The legislation provides that the personal representative of the deceased person shall not, in respect of that residential property, be liable to pay the household charge or the charge on non-principal private residences relating to a year in which the liability 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.

The specific provisions are contained in section 4(3) of the Local Government (Household Charge) Act 2011 and, in relation to the charge on non-principal private residences, in section 4(7) of the Local Government (Charges) Act 2009, as amended.

In addition, both Acts provide that where a person who is the sole owner of a residential property dies and, at the date of his or her death, a household charge or a charge on non-principal private residence (and any related late payment penalties) remains unpaid in relation to that property, no further late payment penalties are payable in relation to that property until a grant of representation to the estate of the deceased person issues to the personal representative of such deceased person.

The personal representative of such deceased person is, as soon as a grant of representation to the estate of the deceased person issues to him or her, liable to pay to the relevant local authority the full amount due and owing by the deceased, at the date of his or her death, in respect of the household charge or the charge on non-principal private residences and any related late payment penalties.

Where the full amount owing is paid by the personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased, he or she shall have no further liability.

Where the full amount owing is not paid by the personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased, he or she is liable to pay late payment penalties, in addition to the full amount, from the date of issue of the grant of representation to the estate of the deceased.

These provisions are contained in section 7(3) €“ 7(6) of the Local Government (Household Charge) Act 2011 and section 6(3) €“ 6(6) of the Local Government (Charges) Act 2009, as amended.