I propose to take Questions Nos. 818 and 904 together.
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. The charge is set at €200 and is being collected by local authorities. The Act places the onus on an owner of residential property to assess his or her liability to the charge on the liability date and, if liable, to declare that liability and to pay the charge in respect of that property by the due date.
The Act provides for the application of late payment fees of €20 in respect of each month or part of a month for which the charge remains unpaid after the due date. In addition, both the €200 charge and any accumulated late payment fees remain as a charge against the property concerned.
Section 9 of the Act places collection of the charge under the care and management of local authorities. It is therefore a matter for each individual local authority to utilise the provisions of the legislation in the context of any undeclared properties that may be identified. It is understood that local authorities are pursuing those who may have a liability, including those who having paid a charge in a previous year have not done so in subsequent years, and initiating court proceedings, where it is considered appropriate.
From information supplied by the Local Government Management Agency on 16 April, 2012, a total of €67.7m has been raised from the charge on non-principal private residences in respect of 2011.