Dáil Éireann Debate, Tuesday - 10 July 2012
328 Deputy Derek Nolan asked the Minister for the Environment, Community and Local Government if the non-principal private residence charge applies to persons who are living abroad; the exemptions in place in relation to paying this charge; if owners who now find themselves unemployed are liable to pay the charge; his plans to review the stipulations on this charge; and if he will make a statement on the matter. [33402/12]
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 in the State.
The Act has a starting position of a universal liability for residential property in respect of the charge. It goes on to exempt certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date. Where a property is not occupied by the owner as his or her sole or main residence, it falls liable for the charge, regardless of whether the owner's usual residence is in the State or abroad.
Further exemptions provide for buildings that are newly constructed but unsold and form part of the trading stock of a business; buildings with heritage merit; buildings let by local authorities for social housing or by voluntary housing bodies; buildings which are the subject of a shared ownership arrangement with local authorities; and buildings on which commercial rates are paid and which are wholly used as dwellings. In addition, exemptions apply where a person purchases a property for use as a principal private residence provided they dispose of their existing property within six months; where a charity owns a property, and where a spouse or ex-spouse has an interest in a property after a divorce or separation agreement but does not reside there. Granny flats and principal private residences that have to be vacated due to long-term illness are also exempt if certain criteria are fulfilled.
I have no plans at present to review the exemptions provided under the Act.
