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 per annum and liability for it falls, in the main, on owners of rental, holiday and vacant properties.
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. Approximately 358,000 properties have been registered for the Non-Principal Private Residence Charge, which has raised in excess of €392 m to date over its five years of operation.
This year will be the final year of the operation of the Non-Principal Private Residence Charge.