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Friday 28 December 2012

Is The Irish Household Charges Act Unconstitutional?




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. 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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