Dáil Éireann Debate, Thursday - 23 May 2013
137. Deputy Billy Timmins asked the Minister for the Environment, Community and Local Government the position regarding the non-principal private residence tax (details supplied); and if he will make a statement on the matter. [24955/13]
Amharc ar fhreagraThe Local Property Tax is being introduced on a half year basis this year, and accordingly, 50% of the Tax is payable in 2013. This year will also be the final year of the operation of the Non Principal Private Residence Charge.
The Non Principal Private Residence Charge and the Local Property Tax operate under different mechanisms: the Charge is incurred on the basis of a flat rate of €200 per liable property per annum; the amount of Local Property Tax incurred in respect of a liable property is based on that property’s value. Therefore, it is not appropriate to assume equivalence between the Charge and the Tax.
