Dáil Éireann Debate, Wednesday - 6 June 2012
518 Deputy Jack Wall asked the Minister for the Environment, Community and Local Government the position regarding a non-principal private residence waiver in respect of a person (details supplied); and if he will make a statement on the matter. [26254/12]
View answerThe 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. The Act has a starting position of a universal liability for residential property and then goes on to exempt certain properties, the most important exemption being where the property concerned is occupied by the owner as his or her sole or main residence on the liability date.
The Act does not provide for waivers and instead places collection of the charge under the care and management of local authorities. I have recently issued guidelines to local authorities in relation to the operation of the 'care and management' provisions 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. Enquiries in this regard should be directed to the relevant local authority.
