Dáil Éireann Debate, Wednesday - 7 November 2012
137. Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government the position regarding the non-principal private residence charge in respect of a person (details supplied) in County Westmeath; and if he will make a statement on the matter. [48887/12]
View answerThe Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities through the introduction of the Non Principal Private Residence Charge. The Charge is set at €200 and is being levied and collected by local authorities. It is payable by the owners of private rented accommodation, holiday homes, self-catering accommodation and other non-principal private residences.
Section 2(2)(d) of the 2009 Act, as amended, provides that a building in respect of which local authority rates are payable and that is wholly used as a dwelling is not a residential property for the purposes of the Act and is not liable for the Charge. Notwithstanding section 2(2)(d), I urge all owners who are unsure of liability for the Charge to contact their local authority to determine liability.
