The Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The self-assessed charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties.
I understand that the Non Principal Private Residence Charge has raised in excess of €1.37 m in respect of 2012 liabilities to date in Westmeath and €0.67m in respect of 2012 liabilities to date in Longford. As such, were the Charge to continue to operate in 2014, I would anticipate combined revenue in both Counties in excess of €2 m. However, 2013 will be the final year of the operation of the Charge.
Under the Finance (Local Property Tax) Act 2012, commencing in 2014 , the Minister for Finance will pay into the Local Government Fund an amount equivalent to the Local Property Tax paid into the Central Fund during that year; this revenue will be allocated to local authorities from the Fund. The 2014 Local Government Fund General Purpose Grants will be announced in due course. I am confident that the overall mix of funding provided to the local government sector has been and will continue to be sufficient for the sector to deliver on its responsibilities.