Dáil Éireann Debate, Tuesday - 15 October 2013
248. Deputy Éamon Ó Cuív asked the Minister for the Environment, Community and Local Government if a house has to be habitable to make it liable for the local property tax; the difference in the law regarding this matter between the LPT and the non-principal private residence, under which non habitable houses were exempt from the NPPR; and if he will make a statement on the matter. [43635/13]
View answerQueries concerning Local Property Tax liability are a matter for my colleague, the Minister for Finance.
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 Non Principal Private Residence Charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. The Charge operates on a self-assessment basis.
The 2009 Act places the Charge under the care and management of the local authorities, and application in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation may be a matter for legal advice in individual cases and ultimately may be a matter for the Courts.
Under the 2009 Act “residential property” is defined as a “building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling.” There are a number of indicators as to what makes a property suitable for occupation for the purposes of determining liability to the Charge. The indicators include the structure of the property, whether or not it has a roof, whether or not it is so affected by dampness as to render it unsuitable for habitation, and whether or not it has sanitary facilities, including a water closet and water supply. A property that is not suitable for occupation should not be regarded as a residential property within the meaning of the 2009 Act and would not therefore be liable for the Charge.
2013 is 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.
