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.
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. In such cases, local authorities may enter into payment arrangements for the discharge of outstanding liabilities in instalments over a specified period.
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.