Irish Government Minister, Phil Hogan, tells us that
he has raised a significant amount of money on the household charge to date.
However I wonder if
Minister Hogan is aware that the charges levied and the distribution of the money for use by local authorities could be unconstitutional.
I imagine that some part
of the acts governing the charges have been introduced as a Money
Bill in accordance with Article 22 of our Constitution.
Article 22
- 1° A Money Bill means a Bill which contains only provisions dealing with all or any of the following matters, namely, the imposition, repeal, remission, alteration or regulation of taxation; the imposition for the payment of debt or other financial purposes of charges on public moneys or the variation or repeal of any such charges; supply; the appropriation, receipt, custody, issue or audit of accounts of public money; the raising or guarantee of any loan or the repayment thereof; matters subordinate and incidental to these matters or any of them.
Fair enough: the Article
seems to cover the collection of taxes. Phil says that from now on the
Revenue Commissioners will be responsible for the collection of the
Household Charge.
But Phil! There is a big
sticky constitutional matter to be resolved first: since Article 22.2
says:-
2° In this definition the
expressions "taxation", "public money" and "loan"
respectively do not include any
taxation, money or loan raised by local authorities or bodies for
local purposes.
So is it back to the
drawing board, once again, for Minister Hogan?
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