Dáil Éireann Debate, Thursday - 26 March 2015
232. Deputy Willie O'Dea asked the Minister for the Environment, Community and Local Government if he is aware that many persons who reside outside the country and own homes here were unaware of the introduction of the non-principal private residence tax, and yet they are now facing interest and penalties for not paying the original tax; his views that this is fair; and if he will make a statement on the matter. [12540/15]
View answerThe 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.
My Department undertook an initial media campaign when the NPPR Charge was first introduced in 2009. Nationwide advertising has also taken place in each year since the introduction of the Charge under the auspices of the local authorities to ensure general awareness of the Charge and the liability dates. In addition, local authorities have undertaken their own advertising campaigns locally. The NPPR Project Board, in conjunction with individual local authorities, undertook a media campaign in 2014 aimed at reminding non-compliant owners that additional late payment penalties applied after 31 August 2014. The extensive radio and print media campaign reminded non-compliant owners of their obligations to come forward to regularise their affairs and to take advantage of this once-off grace period. While it is a necessary principle of law that all citizens are required to be aware of relevant legal obligations and duties in respect of such charges, as is the case in other jurisdictions, it remains my view that reasonable efforts have been made to ensure that property owners have been aware of the Charge and liability dates.
Local authorities have responsibility under section 9 of the 2009 Act to operate and collect the Charge. Under section 77 of the Local Government Reform Act 2014, my Department issued guidance to local authorities concerning matters relating to arrears of the NPPR Charge and late payment fees to ensure that a consistent national approach is adopted. The guidelines, which are available at http://www.environ.ie/en/Publications/LocalGovernment/Administration/FileDownLoad,37899,en.pdf encourage local authorities to take a proactive approach to ensure that any outstanding NPPR liabilities are discharged in the most equitable, efficient and economically beneficial manner. It is expected, in the majority of cases, that local authorities will collect the full NPPR Charge liability from owners. In some cases, this may be by means of arrangement by instalment. The 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. All non-compliant owners should log on to www.nppr.ie or, alternatively, contact their local authority to discuss any matters they wish to clarify and to make their outstanding payments.
