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 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.
This year will be the final year of the operation of the Non Principal Private Residence Charge.
I expect local authorities to continue to work to maximise Non Principal Private Residence Charge compliance, in 2013 and in subsequent years by collecting unpaid liabilities and associated late payment fees.