Dáil Éireann Debate, Tuesday - 22 February 2022
372. Deputy Catherine Connolly asked the Minister for Housing, Local Government and Heritage the analysis his Department has carried out into the reintroduction of a non-principal private residence tax on second homes; and if he will make a statement on the matter. [9726/22]
View answerThe Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, provides the legislative basis for the non-principal private residence (NPPR) charge. The NPPR charge, which has since been discontinued, applied from 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.
2013 was the last year in which a NPPR liability could be incurred. However, outstanding NPPR liabilities and payments remain payable to the relevant local authority.
NPPR charges, including late payment fees, expire 12 years from the date of liability. This means that NPPR liabilities incurred from 2009 to 2013 and remaining unpaid, the portion of the liability and charge on a property which related to 2009 expired in 2021, the 2010 portion will expire in 2022 and so on until the liability and charge on a property relating to the final year of NPPR in 2013, expires after 31 March 2025.
There is no intention to re-introduce the NPPR charge. It was discontinued in 2013 in parallel with the introduction of the Local Property Tax, which has a much broader applicability.
