Dáil Éireann Debate, Tuesday - 23 March 2010
650 Deputy James Bannon asked the Minister for the Environment, Heritage and Local Government if second home owners must make payment in March 2010 of the €200 annual charge in view of the fact that they paid this charge in October 2009; the meaning that he puts on an annual charge; and if he will make a statement on the matter. [12510/10]
View answerThe €200 non-principal private residence charge was introduced in the Local Government (Charges) Act 2009, which came into force in July 2009. As an exceptional measure for the year of introduction, the liability date for the charge was fixed at 31 July 2009. The Act provides that the liability date for 2010 and future years is 31 March.
Payment does not fall due until two months after the liability date and there is a further one month's grace period before penalties for late payment commence. A person liable for the charge in 2010 thus has until 30 June 2010 to meet that liability without incurring any additional charge.
