Dáil Éireann Debate, Wednesday - 28 April 2021
486. Deputy Michael Ring asked the Minister for Housing, Local Government and Heritage the documentation that is acceptable to prove residence for an exemption of non-principal private residence; if there is a consistent list of documents accepted for each local authority to ensure fairness (details supplied); and if he will make a statement on the matter. [21993/21]
View answerThe Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, provides the legislative basis for the NPPR 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.
The Act places the charge under the care and management of local authorities and my Department has no direct role in its administration. The application of the charge in particular circumstances is a matter for the relevant local authority. The Act also provides that the owner of a residential property may apply to the local authority for a certificate of exemption in respect of exemptions under section 4 of the Act. It states that, in relation to a certificate of exemption, a local authority is entitled to whatever information it requires in order to be satisfied that a property is exempt and has 14 days from the date it receives such information to make a decision. A refusal of a certificate of exemption can be appealed by the applicant to the District Court.
