Dáil Éireann Debate, Tuesday - 22 May 2012
485 Deputy Michael Conaghan asked the Minister for the Environment, Community and Local Government if he will consider an amnesty on the non-principal private residence penalties in view of the number of persons who are belatedly realising that they are liable and now face penalties of more than double the outstanding amount. [25023/12]
Amharc ar fhreagraThe Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences (NPPR). The charge is set at €200 and is being levied and collected by local authorities. The Act places the onus on an owner of a residential property which is situated in the State to assess his or her liability for the charge in the first instance.
While there is no obligation on local authorities to issue notifications or invoices regarding the charge, nationwide advertising has taken place each year since its introduction in 2009 to ensure general awareness of the charge and the liability dates. In tandem, local authorities have undertaken their own advertising campaigns locally. Communications have also been issued to persons who paid in respect of previous years reminding them of their possible liability for the charge.
Significant efforts are being made to ensure that property owners are aware of the charge and the liability dates. However, the charge is based on self-assessment principles and it is a matter for persons with a liability to pay by the due date to avoid late payment fees.
I have recently issued guidelines to local authorities in relation to the operation of the "care and management" provisions of the Local Government (Charges) Act 2009 in the context of individual situations where genuine hardship in having to discharge a liability in a single payment can be demonstrated. In such cases, the guidelines set out the modalities for local authorities in entering into payment arrangements for the discharge of outstanding liabilities in instalments over a specified period.
