Dáil Éireann Debate, Thursday - 22 November 2012
144. Deputy Peter Mathews asked the Minister for the Environment, Community and Local Government if he has plans to introduce a tax amnesty on the non principal private residence payment for those who have been unable to pay it up until now and are willing to make the payment, but cannot meet the large one off charge; and if he will make a statement on the matter. [51952/12]
View answerThe Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing the Non-Principal Private Residence Charge. The Charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. It is a matter for an owner to determine if he or she has a liability and, if so, to declare that liability and pay the Charge.
Under the Act, it is a function of a local authority to collect the Non-Principal Private Residence Charge and late payment fees due to it, and all Charges and late payment fees imposed and payable to a local authority are under the care and management of the local authority concerned. In this regard, application of the legislation in particular circumstances is a matter for the relevant local authority. Guidelines have also been issued to local authorities in relation to the provisions of the Local Government (Charges) Act 2009, which address matters including the collection, care and management of the Charge, and the operation of exemptions. I expect local authorities to implement these guidelines appropriately. I have no plans to introduce an amnesty on the Non-Principal Private Residence charge and I urge all liable persons who have not paid the Charge to contact their local authority as a matter of urgency.
