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Property Tax Assessments

Dáil Éireann Debate, Wednesday - 26 June 2013

Wednesday, 26 June 2013

Questions (180)

Finian McGrath

Question:

180. Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government the position regarding property tax in respect of a person (details supplied) in Dublin 3. [31088/13]

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Written answers

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. In this regard, application of the legislation in particular circumstances is a matter for the relevant local authority. Guidelines have issued to local authorities in relation to the operation of the “care and management” provisions of the Local Government (Charges) Act 2009, and to assist in dealing with hardship cases; local authorities are expected to implement these guidelines appropriately. 2013 is the last year of operation of the Charge.

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