Dáil Éireann Debate, Tuesday - 17 July 2012
449 Deputy John O’Mahony asked the Minister for the Environment, Community and Local Government the reason a person (details supplied) in County Mayo who has deregistered their second home with the non-principal private residence section has not received confirmation on this; when the NPRN will confirm this home is unregistered; and if he will make a statement on the matter. [34610/12]
View answerThe 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.
The Act defines "residential property" as a "... building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling . . . " There are a number of indicators as to what makes a property suitable for occupation for the purposes of determining liability for the NPPR charge. These include the structure of the property, whether or not it has a roof, whether or not it is so affected by dampness as to render it unsuitable for habitation, and whether or not it has sanitary facilities, including a water closet and water supply. A property that is not suitable for occupation should not be regarded as a residential property within the meaning of the Act.
There is no provision in the legislation to opt out or "de-register". The Act places the onus on an owner of a 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. If a property does not meet the criteria for the charge, there is no liability.
The Act places collection of the charge under the care and management of the relevant local authority.
