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Local Authority Charges Yield

Dáil Éireann Debate, Wednesday - 17 September 2014

Wednesday, 17 September 2014

Questions (1561)

Finian McGrath

Question:

1561. Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government if he will provide in tabular form the total amounts of the non-principal private residences charge and rates chargeable in every local authority area from 2009 to 2014; the amount collected in each local authority from 2009 to 2014; and if he will make a statement on the matter. [34168/14]

View answer

Written answers

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. The self-assessed charge is set at €200 per annum. It is a matter for an owner 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. Under the Act, it is a function of a local authority to collect Non-Principal Private Residence Charges and late payment fees due to it and all Charges and late payment fees imposed and payable to a local authority are under the care and management of the local authority concerned.

The Non-Principal Private Residence Charge has raised in excess of €447.8m to date over its five years of operation. Proceeds from the charge are retained by local authorities and are used for the provision of local services. It is not possible to state with any certainty the level of non-compliance with the Charge. However, I am confident that compliance levels are high as a result of data matching undertaken with other public bodies, such as the Private Residential Tenancies Board and the Revenue Commissioners, as provided for under the Act. Table 1 below details Non-Principal Private Residence Charge revenue collected for each local authority and is set out by liability date; it has been completed based on data provided by the Local Government Management Agency.

Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner for Valuation under the Valuation Act 2001. As with all local charges, the invoicing and collection of amounts due is a matter for the local authority concerned to manage in light of prevailing circumstances and in accordance with normal accountancy procedures. Tables 2 and 3 below detail the amounts of commercial rates expected to be collected and the amounts actually collected as reported by local authorities in their individual audited financial statements. The latest audited information that is available relates to the financial year 2012. As a matter of course, every local authority publishes its audited annual financial statement and a variety of related financial information on their individual websites.

Table 1 – Amount of NPPR revenue per liability date 2009 to 2013

Local Authority

2009

2010

2011

2012

2013

Total

Carlow County Council

939,100

927,960

871,690

895,610

822,410

4,456,770

Cavan County Council

1,286,640

1,248,800

1,191,480

1,173,080

1,096,820

5,996,820

Clare County Council

2,928,700

2,776,320

2,669,620

2,570,190

2,407,660

13,352,490

Cork City Council

3,359,040

3,310,860

3,113,480

3,044,130

2,861,120

15,688,630

Cork County Council

7,701,100

7,552,840

7,146,000

6,798,730

6,320,800

35,519,470

Donegal County Council

4,370,160

4,220,660

3,907,020

3,719,350

3,486,990

19,704,180

Dublin City Council

17,850,610

17,461,560

16,678,590

15,883,940

14,511,320

82,386,020

Dun Laoghaire Rathdown County Council

4,114,120

4,108,700

3,866,740

3,805,940

3,633,700

19,529,200

Fingal County Council

4,835,000

4,824,540

4,730,830

4,608,060

4,351,050

23,349,480

Galway City Council

3,134,600

3,109,740

2,955,500

2,873,720

2,654,590

14,728,150

Galway County Council

3,090,310

3,013,090

2,832,960

2,751,680

2,534,430

14,222,470

Kerry County Council

4,396,690

4,223,800

3,942,200

3,841,280

3,614,810

20,018,780

Kildare County Council

2,948,520

2,903,100

2,749,300

2,774,130

2,552,560

13,927,610

Kilkenny County Council

1,157,120

1,171,100

1,122,380

1,130,120

1,047,100

5,627,820

Laois County Council

947,540

984,900

944,400

941,380

910,220

4,728,440

Leitrim County Council

951,040

909,480

853,220

833,600

764,460

4,311,800

Limerick City Council

1,684,940

1,636,740

1,536,860

1,517,210

1,373,450

7,749,200

Limerick County Council

1,929,880

1,883,780

1,797,900

1,770,100

1,634,670

9,016,330

Longford County Council

840,200

824,900

746,880

767,360

703,200

3,882,540

Louth County Council

1,854,120

1,811,120

1,663,780

1,637,810

1,500,600

8,467,430

Mayo County Council

3,127,240

3,011,520

2,867,800

2,747,280

2,566,320

14,320,160

Meath County Council

2,142,660

2,140,320

2,032,920

1,989,660

1,865,240

10,170,800

Monaghan County Council

718,700

707,740

665,740

660,540

622,400

3,375,120

North Tipperary County Council

1,106,960

1,087,480

1,033,940

1,041,560

964,460

5,234,400

Offaly County Council

906,750

917,150

862,990

883,530

803,140

4,373,560

Roscommon County Council

1,198,640

1,161,480

1,107,420

1,111,060

1,026,770

5,605,370

Sligo County Council

1,877,330

1,843,080

1,706,560

1,659,200

1,517,400

8,603,570

South Dublin County Council

3,313,020

3,460,810

3,303,700

3,252,190

3,036,150

16,365,870

South Tipperary County Council

1,359,760

1,282,700

1,178,100

1,207,240

1,113,770

6,141,570

Waterford City Council

1,269,320

1,242,160

1,159,480

1,154,500

1,061,900

5,887,360

Waterford County Council

1,216,460

1,185,700

1,111,780

1,079,920

984,600

5,578,460

Westmeath County Council

1,656,140

1,645,640

1,570,820

1,554,360

1,450,800

7,877,760

Wexford County Council

3,580,840

3,432,180

3,326,920

3,263,670

3,106,920

16,710,530

Wicklow County Council

2,370,770

2,314,490

2,194,040

2,117,640

1,901,310

10,898,250

Total:

96,164,020

94,336,440

89,443,040

87,059,770

80,803,140

447,806,410

Table 2 – Amount of commercial rates to be collected 2009-2012

2009

2010

2011

2012

Local Authority

Rates to be collected

Rates to be collected

Rates to be collected

Rates to be collected

Carlow County Council

5,374,918

5,320,559

5,292,566

5,933,669

Cavan County Council

9,803,683

10,484,386

10,852,139

11,170,539

Clare County Council

35,610,968

35,568,108

35,915,480

36,206,858

Cork County Council

100,501,571

103,871,474

108,079,202

113,307,202

Donegal County Council

20,911,384

21,120,580

20,933,063

21,331,713

Fingal County Council

128,955,984

118,535,544

116,394,656

121,495,756

Dun Laoghaire Rathdown County Council

88,212,296

89,479,989

88,948,647

86,392,172

Galway County Council

22,494,723

23,139,712

23,637,493

23,840,912

Kerry County Council

18,066,275

18,262,690

21,778,442

21,917,800

Kildare County Council

38,904,433

38,359,818

36,235,752

46,928,784

Kilkenny County Council

11,415,160

11,737,796

11,983,357

12,096,264

Laois County Council

8,917,227

9,240,132

10,044,575

12,048,656

Leitrim County Council

4,600,260

4,655,068

4,775,424

4,838,733

Limerick County Council

26,570,796

27,634,169

28,546,458

28,807,773

Longford County Council

3,957,801

3,861,091

4,719,069

4,782,937

Louth County Council

7,879,049

7,772,866

8,003,770

8,110,545

Mayo County Council

13,756,717

13,649,034

14,642,530

14,778,314

Meath County Council

21,524,342

22,951,579

24,748,845

25,241,821

Monaghan County Council

6,207,910

6,370,715

6,431,415

6,488,793

North Tipperary County Council

7,037,876

6,768,938

6,987,763

7,071,819

Offaly County Council

7,640,652

7,968,100

7,899,171

8,978,296

Roscommon County Council

10,330,451

10,251,188

10,527,686

11,223,586

Sligo County Council

4,747,159

4,876,672

5,026,820

5,209,633

South Dublin County Council

121,180,161

124,050,401

125,550,859

122,641,598

South Tipperary County Council

7,714,681

7,455,126

7,727,066

8,582,258

Waterford County Council

6,946,607

7,128,391

7,698,959

7,551,177

Westmeath County Council

7,807,175

8,040,768

9,900,448

10,042,374

Wexford County Council

16,563,297

17,176,710

18,188,065

18,672,534

Wicklow County Council

16,574,472

17,047,486

17,341,036

17,579,632

Cork City

62,217,674

63,419,617

64,625,928

65,475,997

Dublin City

316,107,522

324,537,363

325,075,797

341,260,508

Galway City

33,168,472

33,594,573

33,990,039

34,830,054

Limerick City

30,298,778

30,542,193

30,721,667

30,468,252

Waterford City

18,128,622

18,270,652

18,419,974

18,525,798

Clonmel Borough Council

4,651,034

4,896,943

5,024,188

6,236,154

Drogheda Borough Council

11,888,285

12,264,642

11,939,267

11,834,677

Kilkenny Borough Council

6,009,034

6,215,696

6,370,422

6,445,737

Sligo Borough Council

7,369,547

7,378,179

7,511,060

7,703,409

Wexford Borough Council

7,088,670

7,435,003

7,328,038

7,872,361

Arklow Town Council

3,184,059

3,307,109

3,348,263

3,321,641

Athlone Town Council

4,561,714

5,077,767

5,293,595

5,351,226

Athy Town Council

1,311,115

1,479,091

2,127,256

2,187,210

Ballina Town Council

3,605,209

3,678,842

3,789,898

3,776,444

Ballinasloe Town Council

1,616,989

1,692,755

1,708,156

1,717,844

Birr Town Council

1,244,333

1,309,898

1,303,938

1,347,313

Bray Town Council

6,773,847

6,565,221

6,619,047

6,611,668

Buncrana Town Council

1,361,814

1,363,697

1,333,758

1,333,765

Bundoran Town Council

1,051,283

1,053,302

984,254

952,551

Carlow Town Council

5,579,976

5,390,554

4,879,386

5,457,288

Carrick on Suir Town Council

778,445

696,904

675,498

940,238

Carrickmacross Town Council

1,333,080

1,371,026

1,371,300

1,372,280

Cashel Town Council

607,955

663,450

628,031

794,309

Castlebar Town Council

3,764,682

3,926,284

3,992,787

4,058,517

Castleblayney Town Council

807,785

863,943

846,817

828,262

Cavan Town Council

1,996,081

1,911,673

1,954,728

1,942,833

Clonakilty Town Council

1,322,273

1,309,618

1,310,414

1,287,185

Clones Town Council

447,869

448,072

443,663

448,796

Cobh Town Council

893,276

896,495

902,870

840,117

Dundalk Town Council

14,095,551

14,066,929

13,857,337

13,861,563

Dungarvan Town Council

3,092,323

3,265,512

3,278,902

3,312,810

Ennis Town Council

5,187,102

5,360,154

5,441,596

5,433,173

Enniscorthy Town Council

1,633,836

1,627,597

1,620,053

1,432,063

Fermoy Town Council

1,087,537

1,069,253

1,037,042

958,233

Kells Town Council

627,255

776,622

710,302

706,302

Killarney Town Council

7,135,609

7,020,209

7,778,365

7,831,536

Kilrush Town Council

702,981

714,855

733,765

733,412

Kinsale Town Council

1,083,929

1,071,310

1,078,755

1,083,888

Letterkenny Town Council

5,693,021

5,764,798

5,550,869

5,577,265

Listowel Town Council

1,601,635

1,573,599

1,811,766

1,857,966

Longford Town Council

3,075,264

3,109,828

3,257,811

3,264,837

Macroom Town Council

898,580

916,457

922,977

913,615

Mallow Town Council

2,374,515

2,502,270

2,485,684

2,477,040

Midleton Town Council

1,846,256

1,837,594

1,833,319

1,777,773

Monaghan Town Council

3,264,821

3,318,330

3,347,424

3,353,244

Naas Town Council

6,351,336

6,398,771

6,192,438

7,951,195

Navan Town Council

2,347,852

4,979,651

5,086,665

5,316,285

Nenagh Town Council

3,343,844

3,199,822

3,208,014

3,267,382

New Ross Town Council

1,144,256

1,132,009

1,129,976

903,634

Skibbereen Town Council

1,075,348

1,075,258

1,133,650

1,102,198

Templemore Town Council

444,672

465,787

464,457

466,101

Thurles Town Council

2,255,258

2,202,616

2,322,449

2,354,113

Tipperary Town Council

1,285,139

1,072,028

1,128,578

1,349,584

Tralee Town Council

6,711,316

6,998,701

9,776,892

9,811,953

Trim Town Council

747,751

822,717

845,938

853,647

Tullamore Town Council

4,326,334

4,359,564

4,453,369

4,475,373

Westport Town Council

2,844,498

2,801,543

2,764,082

2,785,450

Wicklow Town Council

1,672,388

1,649,684

1,664,821

1,673,967

Youghal Town Council

1,393,276

1,418,781

1,417,492

1,410,855

Total

1,408,720,936

1,426,911,902

1,449,665,579

1,496,791,042

Note: This information is taken from the Income and Expenditure account of the audited
Annual Financial Statements of individual local authorities.
Table 3 – Amount of commercial rates collected 2009-2012

2009

2010

2011

2012

Local Authority

Rates collected

Rates collected

Rates collected

Rates collected

Carlow County Council

4,615,309

4,713,637

5,014,574

5,349,312

Cavan County Council

8,603,408

9,215,051

8,940,324

8,915,787

Clare County Council

32,996,202

31,371,523

34,462,839

35,068,727

Cork County Council

90,972,573

90,916,445

98,611,248

99,581,705

Donegal County Council

15,658,398

16,168,187

15,057,566

16,510,243

Fingal County Council

117,805,390

108,969,034

110,856,320

111,170,882

Dun Laoghaire Rathdown County Council

80,006,996

81,556,189

77,289,649

76,485,950

Galway County Council

17,502,006

18,200,480

18,148,608

18,304,926

Kerry County Council

16,875,495

17,554,303

18,090,642

18,545,649

Kildare County Council

37,248,297

35,017,488

34,379,974

32,935,210

Kilkenny County Council

9,704,411

9,425,334

10,143,519

9,828,562

Laois County Council

8,105,288

8,187,869

8,793,540

9,049,045

Leitrim County Council

3,704,221

3,660,377

3,567,441

3,551,524

Limerick County Council

22,942,636

23,150,780

23,398,832

22,979,999

Longford County Council

3,589,772

3,631,607

3,642,088

3,857,521

Louth County Council

6,313,800

5,746,530

5,890,869

6,140,069

Mayo County Council

10,962,439

10,349,404

11,535,135

10,901,201

Meath County Council

20,475,209

19,689,702

20,617,515

21,203,158

Monaghan County Council

4,984,210

4,965,581

5,009,795

4,963,050

North Tipperary County Council

6,376,522

6,182,328

6,192,017

6,100,916

Offaly County Council

6,459,394

7,267,813

7,119,014

7,136,574

Roscommon County Council

8,156,169

7,733,539

8,469,001

8,716,625

Sligo County Council

3,730,381

4,016,899

3,704,759

3,855,428

South Dublin County Council

110,634,633

112,063,348

110,736,605

115,315,419

South Tipperary County Council

7,139,326

7,323,848

7,339,280

7,787,094

Waterford County Council

5,932,664

5,676,246

5,957,256

5,840,764

Westmeath County Council

6,772,598

8,064,443

7,699,962

7,987,665

Wexford County Council

14,398,434

15,041,928

15,137,668

16,117,998

Wicklow County Council

13,701,249

13,425,755

14,249,739

13,700,820

Cork City

56,121,873

56,548,108

57,543,725

57,194,781

Dublin City

307,480,452

296,510,814

301,729,856

302,023,257

Galway City

26,407,815

25,497,007

27,310,581

28,436,509

Limerick City

24,116,791

24,080,407

24,551,342

23,763,117

Waterford City

17,810,528

16,942,553

16,088,371

16,984,756

Clonmel Borough Council

4,071,334

4,457,738

4,452,109

4,840,651

Drogheda Borough Council

9,093,766

8,748,669

8,129,044

8,630,541

Kilkenny Borough Council

4,781,442

4,803,670

5,069,326

5,419,007

Sligo Borough Council

5,776,438

5,615,268

5,658,449

5,833,182

Wexford Borough Council

5,468,672

5,754,319

5,996,625

6,553,816

Arklow Town Council

2,506,775

2,272,143

2,161,059

2,260,384

Athlone Town Council

3,341,585

3,519,698

3,951,536

3,922,388

Athy Town Council

1,451,230

1,485,262

1,465,825

1,335,972

Ballina Town Council

2,763,260

2,752,980

2,833,218

2,653,591

Ballinasloe Town Council

1,169,263

1,143,753

1,159,841

1,188,438

Birr Town Council

848,368

906,386

890,876

994,791

Bray Town Council

5,505,673

5,180,802

5,604,898

5,278,360

Buncrana Town Council

544,465

480,392

719,625

640,125

Bundoran Town Council

844,621

741,670

833,802

792,547

Carlow Town Council

4,752,063

4,757,249

4,496,444

4,548,555

Carrick on Suir Town Council

609,132

665,187

694,001

707,393

Carrickmacross Town Council

1,066,463

1,258,862

1,142,045

1,206,775

Cashel Town Council

541,937

635,593

663,602

634,129

Castlebar Town Council

2,815,840

2,920,489

2,798,752

2,870,456

Castleblayney Town Council

501,613

454,129

532,992

508,264

Cavan Town Council

1,542,812

1,518,295

1,390,277

1,259,008

Clonakilty Town Council

1,194,989

1,085,295

1,028,461

1,011,224

Clones Town Council

295,820

290,196

283,772

251,434

Cobh Town Council

643,627

616,001

668,735

644,740

Dundalk Town Council

10,538,426

11,490,630

12,275,753

10,191,041

Dungarvan Town Council

2,021,346

2,113,441

2,441,895

2,223,420

Ennis Town Council

3,998,872

4,142,290

3,791,599

3,954,400

Enniscorthy Town Council

1,300,902

1,410,443

1,299,429

1,355,649

Fermoy Town Council

843,543

786,684

681,614

755,642

Kells Town Council

596,111

520,308

505,926

495,929

Killarney Town Council

6,071,252

5,765,076

5,917,305

6,515,599

Kilrush Town Council

663,293

591,100

671,585

720,900

Kinsale Town Council

867,812

1,036,555

856,749

829,252

Letterkenny Town Council

4,264,540

4,413,525

4,504,240

4,566,802

Listowel Town Council

1,515,865

1,510,379

1,485,689

1,535,977

Longford Town Council

2,339,321

2,312,838

2,243,712

2,118,580

Macroom Town Council

798,493

661,989

766,454

662,880

Mallow Town Council

2,110,280

2,129,908

2,098,324

2,120,432

Midleton Town Council

1,652,934

1,559,084

1,426,397

1,411,407

Monaghan Town Council

2,415,801

2,454,932

2,198,350

2,395,553

Naas Town Council

5,759,815

5,590,137

6,001,452

5,770,868

Navan Town Council

2,083,747

3,687,510

3,836,091

3,822,396

Nenagh Town Council

2,740,789

2,750,039

2,586,041

2,537,436

New Ross Town Council

1,050,605

943,233

775,114

790,911

Skibbereen Town Council

832,117

851,206

872,989

913,651

Templemore Town Council

387,715

431,456

383,723

346,203

Thurles Town Council

1,724,944

1,634,640

1,544,858

1,599,607

Tipperary Town Council

1,204,559

1,103,302

982,935

997,247

Tralee Town Council

6,788,930

6,374,133

6,494,019

6,382,633

Trim Town Council

632,408

633,889

643,629

675,920

Tullamore Town Council

3,184,720

3,077,564

3,136,771

3,307,223

Westport Town Council

2,509,853

2,514,155

2,415,163

2,418,287

Wicklow Town Council

1,029,552

1,445,653

1,118,643

1,357,811

Youghal Town Council

1,003,821

1,021,557

977,296

949,772

Total

1,263,368,440

1,245,886,261

1,264,838,715

1,274,013,442

Note: This information is taken from Appendix 7 of the audited Annual Financial Statements of individual local authorities.
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