Dáil Éireann Debate, Tuesday - 14 October 2014
337. Deputy Michael McGrath asked the Minister for the Environment, Community and Local Government in the context of the right of residency exemption under the non-principal private residence charge, if a provision in the property owner's will to give a right of residency to a tenant is sufficient to qualify for the exemption; the degree of discretion a local authority has in applying this exemption; and if he will make a statement on the matter. [39204/14]
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. 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.
A certificate of exemption from the NPPR Charge can only be issued for the reasons specified in Section 4 of the 2009 Act. A provision in the property owner's will to give a right of residency to a tenant is not one of the specific exemptions listed in that section.
Under the Act, it is a function of a local authority to collect NPPR 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. In this regard, application of the legislation in particular circumstances is a matter for the relevant local authority.
