Wednesday, 17 July 2013

Questions (188)

Finian McGrath

Question:

188. Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government his views on a matter (details supplied) regarding the local property tax. [35683/13]

View answer

Written answers (Question to Environment)

I understand that this question concerns the Non-Principal Private Residence Charge. 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, in addition to his or her being liable to pay the Charge, is 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. 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.

This year will be the final year of the operation of the Non-Principal Private Residence Charge. Since its introduction in 2009, the Charge has been an important source of revenue for local authorities and has funded the provision of vital local services.