Dáil Éireann Debate, Wednesday - 21 March 2012
358 Deputy Pádraig Mac Lochlainn asked the Minister for the Environment, Community and Local Government if he will introduce arrangements to allow those who pay the non-principal private residence charge to enter into an instalment arrangement in order to ease the financial pressure of having to pay a lump sum. [15259/12]
View answer407 Deputy David Stanton asked the Minister for the Environment, Community and Local Government if he will make arrangements for persons to pay non-principal private residence tax by instalments, in particular where penalties and interests have accrued; and if he will make a statement on the matter. [15812/12]
View answerI propose to answer Questions Nos. 358 and 407 together.
The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties.
Under the Act, it is a function of a local authority to collect non-principal private residence charges and late payment fees due to it and all charges and late payment fees imposed and payable to a local authority are under the care and management of the local authority concerned. In this regard, 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.
I have recently issued guidelines to local authorities in relation to the operation of the "care and management" provisions of the legislation in the context of individual situations where genuine hardship in having to discharge a liability in a single payment can be demonstrated. In such cases, the guidelines set out the modalities for local authorities in entering into payment arrangements for the discharge of outstanding liabilities in instalments over a specified period.
