The Local Government (Charges) Act 2009, as amended, provided 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 was set at €200 per annum and liability for it falls, in the main, on owners of rental, holiday and vacant properties. 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. 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.
Proceeds from the charge are retained by local authorities and are used for the provision of local services. In the absence of a comprehensive register of properties liable to the charge, it is not possible to determine the overall amounts of the charge still outstanding.
Details of NPPR revenue to Roscommon, Galway, Westmeath, Leitrim, Longford and Sligo County Councils per liability date 2009 to 2013 are set out in the table.
|
|
2009
€
|
2010
€
|
2011
€
|
2012
€
|
2013
€
|
|
Roscommon
|
1,561,245
|
1,504,905
|
1,414,815
|
1,365,910
|
1,236,870
|
|
Galway (City and County combined)
|
8,030,705
|
7,828,785
|
7,225,572
|
6,798,635
|
6,059,895
|
|
Westmeath
|
2,269,110
|
2,222,000
|
2,081,560
|
1,973,404
|
1,771,076
|
|
Leitrim
|
1,292,875
|
1,227,055
|
1,120,055
|
1,055,615
|
925,815
|
|
Longford
|
1,192,000
|
1,138,520
|
1,011,890
|
990,070
|
880,380
|
|
Sligo
|
2,397,435
|
2,293,165
|
2,145,705
|
2,002,805
|
1,759,635
|
