The Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The self-assessed charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. Under the Act, it is a function of a local authority to collect the Non-Principal Private Residence Charge.
Section 11 of the 2009 Act provides for the sharing and exchange, among certain public bodies and local authorities, of information which local authorities may reasonably require for the purpose of enabling them to perform their functions under the Act, including the identification of liable properties and their owners. Local authorities will continue to work to maximise compliance with the 2009 Act. Clearly, in cases where liability for the Non-Principal Private Residence Charge does not arise, owners will not be pursued.