Dáil Éireann Debate, Tuesday - 22 January 2013
433. Deputy Brendan Griffin asked the Minister for the Environment, Community and Local Government if a property that has never been lived in and does not have a kitchen fitted will be exempted from the non private principal private residence property tax; and if he will make a statement on the matter. [2272/13]
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. 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 suitability for occupation. The fact that a property has never been lived in does not necessarily mean that a property is not liable. However, a property which is not suitable for occupation as a dwelling should not be regarded as residential property for the purposes of the Act. A determination of the habitability of a property is a matter for the relevant local authority. I urge all liable persons who have not paid the Charge to contact their local authority as a matter of urgency.
