Dáil Éireann Debate, Tuesday - 25 March 2014
655. Deputy Noel Grealish asked the Minister for the Environment, Community and Local Government if a married couple are exempt from the non principal private residence charge when they have separated and can show proof of living independently in the two separate properties which they own jointly, but they have not secured a judicial separation; and if he will make a statement on the matter. [13010/14]
View answerThe Local Government (Charges) Act 2009 , as amended, provides the legislative basis for the Non Principal Private Residence Charge. 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.
Section 4 (4 ) of the 2009 Act provides that where a decree of divorce or a decree of judicial separation has been granted in respect of a marriage, a residential property in which a spouse retains an ownership interest but which is occupied by the other spouse as his or her sole or main residence will not attract a liability for the charge in respect of the spouse who does not reside there. There may be instances where the parties to a marriage have entered into a separation agreement but where no judicial recognition as such has been accorded to the separation agreement. If the separation agreement provides as above - i.e. one party is entitled to reside in the residential property free of rent while the other does not reside there but retains a financial interest in it - then the party not residing in the property is not an 'owner' within the meaning of the Act because they are no longer entitled to the rent of the property. In these circumstances, no liability for the charge would apply.
