Dáil Éireann Debate, Tuesday - 19 June 2012
452 Deputy Patrick O’Donovan asked the Minister for the Environment, Community and Local Government the exemptions, if any, that will apply to payment of the non-principal private residence charge for farmers in a situation in which the second property is also located on their farm; and if he will make a statement on the matter. [29312/12]
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. Application of the legislation in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the courts.
The Local Government (Charges) Act 2009 is premised on a universal liability for residential property in respect of the charge, but exempts certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence.
Section 2 of the Act provides that residential property means a building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling, whether or not the occupier shares, or would be entitled to share, in connection therewith, any accommodation, amenity or facility with any other person, and includes a house, maisonette, flat or apartment (including the form of accommodation commonly known as a bedsit). The household charge is payable in respect of each unit of accommodation that is occupied, or suitable for occupation, as a separate dwelling.
