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. There is no obligation on local authorities to issue notifications or invoices regarding the charge. However, nationwide advertising has taken place each year since its introduction in 2009 to ensure general awareness of the charge and the liability dates. In tandem, local authorities have undertaken their own advertising campaigns locally. Communications have also issued to persons who paid the charge in respect of previous years reminding them of their possible liability for the charge.
While significant efforts are being made to ensure that property owners are aware of the charge and the liability dates, as the charge is based on self-assessment principles it is ultimately a matter for persons with a liability to pay the charge by the due date to avoid late payment fees.