Dáil Éireann Debate, Tuesday - 1 July 2014
318. Deputy Brendan Griffin asked the Minister for the Environment, Community and Local Government if he will provide examples of liabilities for home owners who have not discharged their non-principal private residence tax on the 31 August 2014, 1 September 2014, 1 January 2015, 2016, 2017, 2018, 2019 and 2020; and if he will make a statement on the matter. [28048/14]
View answerThe Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non Principal Private Residence (NPPR) Charge. The NPPR Charge of €200 per annum , which has since been discontinued, applied in the years 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence. A late payment fee of €20 per month applies to any undischarged liabilities. The 2009 Act places the Charge under the care and management of the local authorities, and its application in particular circumstances is a matter for the relevant local authority.
Part 12 of t he Local Government Reform Act 2014 deals with the collection of undischarged liabilities relating to the NPPR charge. The Act provides for a grace period, from 2 March 2014 to 31 August 2014, during which time no new late penalties will be applied to existing liabilities. If payment is not made in full or if settlement terms are not agreed by the end of that period, an additional late payment fee of €120 per liability date is applied on 1 September 2014. In addition, the entire NPPR liability is increased by a factor of 50% and frozen.
The table below outlines the liabilities of property owners who have not discharged their NPPR Charge and shows the total maximum amount they would be liable for currently and what that liability will increase to following the end of the grace period on 31 August 2014 . No additional late payment fees will apply in subsequent years as the liability is frozen as of 1 September 2014.
|
Liability Year |
Liability if Payment made on or before 31 August 2014 |
Additional Late Payment Fee post 31 August 2014 |
Liability if Payment made on or after 1 September 2014 |
|
2009 |
€1,260 |
€810 |
€2,070 |
|
2010 |
€1,100 |
€730 |
€1,830 |
|
2011 |
€860 |
€610 |
€1,470 |
|
2012 |
€620 |
€490 |
€1,110 |
|
2013 |
€380 |
€370 |
€750 |
|
Total |
€4,220 |
€3 , 010 |
€7,230 |
It is very much in the interest of non-compliant owners to come forward during the grace period to regularise their affairs and to take advantage of this once-off opportunity. The NPPR charge is based on self-declaration and therefore the onus is on the property owner themselves to register their property and make the payment. Local authorities will be taking a proactive approach to ensure that any outstanding liabilities are discharged in the most equitable, efficient and economically beneficial manner. I am advising all Non-compliant owners should log on to www.nppr.ie, or alternatively contact their local authority to arrange to regularise their NPPR affairs before 1 September 2014 to avoid incurring additional fees.
