I propose to take Questions Nos. 400 to 404, inclusive, together.
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 per annum and liability for it falls, in the main, on owners of rental, holiday and vacant properties. It is a matter for an owner to determine if he or she has a liability and, if so, to declare that liability and pay the Charge. Under the Act, it is a function of a local authority to collect Non-Principal Private Residence Charges, and late payment fees due to it and all Charges and late payment fees imposed and payable to a local authority are under the care and management of the local authority concerned.
This year will be the final year of the operation of the Non-Principal Private Residence Charge. Since its introduction in 2009, the Charge has been an important source of revenue for local authorities and has funded the provision of vital local services. The following table, based on the most up to date data provided by the Local Government Management Agency, which manages the Charge database, provides details of the number of properties registered and the revenue collected in respect of each liability date.
Year of Liability
|
Properties Registered
|
Charge Collected
|
2009
|
339,434
|
€83.9m
|
2010
|
342,455
|
€82.8m
|
2011
|
346,415
|
€79.1m
|
2012
|
358,834
|
€77.3m
|
2013
|
348,321
|
€71.3m
|
It has not been possible, in the time available, to collate more detailed data of the kind requested in the questions. My Department will liaise with the Agency and the more detailed information, to the extent available, will be forwarded to the Deputy as soon as possible.