The 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 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, irrespective of where the person is domiciled.
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.
Under the Act, an owner of a residential property who is not living in that property as his or her sole or main residence on the liability date of 31 March is liable to pay the NPPR charge by 30 June in each year unless otherwise exempt.