Tuesday, 25 June 2013

Questions (429)

Charlie McConalogue


429. Deputy Charlie McConalogue asked the Minister for the Environment, Community and Local Government his plans regarding to penalties accruing on the non-principal private residence charge once the new property tax comes in; if he will agree to draw a line underneath the taxes accruing and not continue with excessive penalties; and if he will make a statement on the matter. [30663/13]

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Written answers (Question to Environment)

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; 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. This year will be the final year of the operation of the Non Principal Private Residence Charge. However, I expect local authorities to continue to work to maximise Non Principal Private Residence Charge compliance.