The Local Government (Household Charge) Act 2011 and the Local Government (Household Charge) Regulations 2012 provide the legislative basis for the household charge. Under the legislation, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge by 31 March 2012, unless otherwise exempted or entitled to claim a waiver. More details about the Household Charge here and more about Exemptions and Waivers here
Minister Phil Hogan in several written replies in the Dail to questions about the Household Charge has used this form of reply …..
The Act places the household charge under the care and management of the local authorities, and application 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.
When the questions get very detailed – he is basically saying it is down to the local authorities to decide – or ultimately the Courts.