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Non-Principal Private Residence Charge Administration

Dáil Éireann Debate, Tuesday - 9 July 2013

Tuesday, 9 July 2013

Questions (379)

Jim Daly

Question:

379. Deputy Jim Daly asked the Minister for the Environment, Community and Local Government if he will clarify if payment of the principal owing on the non-principal private residence charge will result in no further accruals of penalties; and if he will make a statement on the matter. [33151/13]

View answer

Written answers

The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The Charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. Section 6 of the 2009 Act, as amended, provides that the owner of a liable property who fails to pay the Charge is, in addition to his or her being liable to pay the Charge, liable to pay to the relevant local authority a €20 late payment fee in respect of each month or part of a month in which the Charge, any late payment fee, or any part of such Charge or fee, remains unpaid.

Under the Act, it is a function of a local authority to collect Non-principal Private Residence Charges 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. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts. I have issued guidelines to local authorities in relation to the operation of the “care and management” provisions of the legislation in instances in which genuine hardship in having to discharge a liability in a single payment can be demonstrated. In such cases, local authorities may enter into payment arrangements for the discharge of outstanding liabilities in instalments over a specified period.

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