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Non-Principal Private Residence Charge Administration

Dáil Éireann Debate, Tuesday - 18 June 2013

Tuesday, 18 June 2013

Questions (314, 322, 330)

Eoghan Murphy

Question:

314. Deputy Eoghan Murphy asked the Minister for the Environment, Community and Local Government if he is considering offsetting the liability of the non principal private residence charge against the local property tax. [28826/13]

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Mary Mitchell O'Connor

Question:

322. Deputy Mary Mitchell O'Connor asked the Minister for the Environment, Community and Local Government in the event of the non-principal private residence charge being abolished in 2014, and if the local property tax has been paid on two investment properties for 2013, the reason the NPPR has to be paid also; and if he will make a statement on the matter. [28858/13]

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Mary Mitchell O'Connor

Question:

330. Deputy Mary Mitchell O'Connor asked the Minister for the Environment, Community and Local Government if the non-principal private residence charge has to be paid along with the local property tax on a holiday home; if the LPA replaces the NPPR; and if he will make a statement on the matter. [28924/13]

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Written answers

I propose to take Questions Nos. 314, 322 and 330 together.

The Local Property Tax is being introduced on a half year basis this year and accordingly 50% of the Tax is payable in 2013. The Local Property Tax and Non Principal Private Residence Charge operate quite differently in many respects; however, in general, those properties which are liable for the Charge will also be liable for the Tax. The amount of Local Property Tax incurred in respect of a liable property is based on that property's value, while the Non Principal Private Residence Charge is incurred on the basis of a flat rate of €200 per liable property per annum. Therefore, it is not appropriate to assume equivalence between the Charge and the Tax. Liability for the Charge will not be offset against the Tax.

This year will be the final year of the operation of the Non Principal Private Residence Charge.

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