The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences (NPPR). The charge is set at €200 and is being levied and collected by local authorities. The Act places the onus on an owner of a residential property which is situated in the State to assess his or her liability for the charge in the first instance.
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. In this regard, it is a matter for individual local authorities to take measures in respect of properties that may have a liability to the NPPR charge under the provisions of the 2009 Act.