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Property Taxation Application

Dáil Éireann Debate, Wednesday - 6 March 2013

Wednesday, 6 March 2013

Questions (80)

Peter Mathews

Question:

80. Deputy Peter Mathews asked the Minister for Finance his views on correspondence (details supplied) regarding the property tax and the non principal private residence charge; and if he will make a statement on the matter. [11863/13]

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Written answers

As set out in the Local Government (Charges) Act 2009, as amended, liability to pay the Non-Principal Private Residence (NPPR) Charge is determined on the basis of ownership of the property in question on the liability date, which is 31 March for 2013. The Local Property Tax (LPT) does not come into effect until 1 July 2013. The Government decided to extend the NPPR Charge into 2013 to ensure as smooth a transition as possible for local authorities, pending the introduction of the full LPT. The inter-Departmental Group chaired by Dr Don Thornhill on the design of a property tax (the “Thornhill Group”) recommended that the NPPR Charge should be absorbed into the LPT as a separate (supplemental) tax, at the existing level (currently €200) applying to non-principal private residences. However, the Government that, while the NPPR Charge will be collected in 2013, when a half-year LPT will also apply, it should be discontinued thereafter. Accordingly, it will not apply as a supplemental tax. As the Deputy is probably aware, the Household Charge and the NPPR charge coexisted in 2012 and certain properties would have been liable to both charges.

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