Dáil Éireann Debate, Tuesday - 7 October 2014
520. Deputy Noel Grealish asked the Minister for the Environment, Community and Local Government if persons are liable for the non-principal private residence charge in the case where they purchased a second property just over 2 km away from their family homes; and if he will make a statement on the matter. [37941/14]
Amharc ar fhreagraThe Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non Principal Private Residence (NPPR) Charge. The NPPR Charge of €200 per annum, which has since been discontinued, applied in the years 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence.
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. A number of exemptions from the charge are set out in section 4 of the 2009 Act and section 4(6) provides for an exemption from the charge in a situation where a residential property is occupied rent-free as the sole or main residence of a relative of the owner and the sole or main residence of the owner is either on the same property or within two kilometres of it.
Furthermore, the definition of “owner” in relation to a residential property under the Act refers to a person (other than a mortgagee not in possession) entitled to receive the rent of the property. There may, however, be situations involving an exclusive right of residence in respect of a relative residing in such a property. In such cases the owner would not be in a position to receive rent and therefore the owner in question would not be liable.
In any event, under the Act, it is a function of a local authority to collect NPPR 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. In this regard, application of the legislation in particular circumstances is a matter for the relevant local authority.
All persons who are unsure as to whether they have a liability or not should contact their local authority as a matter of urgency.
