Dáil Éireann Debate, Wednesday - 17 September 2014
1535. Deputy Michael McGrath asked the Minister for the Environment, Community and Local Government if the charge on a property as a result of non-payment of the non-principal private residence charge lapses entirely in all circumstances after 12 years if the property has not been sold by then; and if he will make a statement on the matter. [33894/14]
View answer1543. Deputy Michael McGrath asked the Minister for the Environment, Community and Local Government if the charge over a property in respect of an unpaid non-principal private residence liability falls in all circumstances after 12 years and the person concerned has no further liability; and if he will make a statement on the matter. [34016/14]
View answerI propose to take Questions Nos. 1535 and 1543 together.
The Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non-Principal Private Residence Charge. The NPPR Charge, 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. It is a matter for an owner, whether resident in Ireland or elsewhere, to determine if he or she has a liability and, if so, to declare that liability and pay the Charge and any late payment fees applicable.
Section 7 (1) of the 2009 Act provides that any charge or late payment fee due and unpaid by an owner of residential property shall be a charge on the property to which it relates. Section 7 (2) provides that the said property shall not remain charged with or liable to the payment of such unpaid charge or late payment fee after the expiration of 12 years from the date upon which the amount concerned fell due.
The 2009 Act, as amended, 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.
