The Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non-Principal Private Residence Charge. The NPPR Charge, 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. 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. Section 6 of the 2009 Act, as amended, provides that the owner of a liable property who fails to pay the charge, in addition to his or her being liable to pay the charge, is liable to pay to the relevant local authority a €20 late payment fee in respect of each month or part of a month in which the charge, any late payment fee, or any part of such charge or fee, remains unpaid. Part 12 of the Local Government Reform Act 2014 deals with the collection of undischarged liabilities relating to the NPPR charge. The Act provided for a period from 2 March 2014 to 31 August 2014 during which time no new late penalties were applied to existing liabilities. If payment was not made in full or if settlement terms were not agreed by the end of that period, an additional late payment fee of €120 per liability date applied on 1 September 2014. As the Charge applied in each of the years from 2009 to 2013, there were five liability dates – 31 July 2009 and 31 March for each of the years 2010 to 2013. In addition to this late payment fee to be applied per liability date, the entire NPPR liability is then increased by a factor of 50% and frozen.
My Department undertook an initial media campaign when the NPPR Charge was first introduced in 2009. Nationwide advertising has also taken place in each year since the introduction of the Charge under the auspices of the local authorities to ensure general awareness of the Charge and the liability dates. In addition, local authorities have undertaken their own advertising campaigns locally. The NPPR Project Board, in conjunction with individual local authorities, undertook a media campaign this year aimed at reminding non-compliant owners that additional late payment penalties applied after 31 August 2014. The extensive radio and print media campaign reminded non-compliant owners of their obligations to come forward to regularise their affairs and to take advantage of this once-off grace period. While it is a necessary principle of law that all citizens are required to be aware of relevant legal obligations and duties in respect of such charges, as is the case in other jurisdictions, it remains my view that reasonable efforts have been made to ensure that property owners have been aware of the Charge and liability dates.
Under section 77 of the Local Government Reform Act 2014 my Department issued guidance to local authorities concerning matters relating to arrears of the NPPR Charge and late payment fees to ensure that a consistent national approach is adopted. The guidelines, which are available at http://www.environ.ie/en/Publications/LocalGovernment/Administration/FileDownLoad,37899,en.pdf, encourage local authorities to take a proactive approach to ensure that any outstanding NPPR liabilities are discharged in the most equitable, efficient and economically beneficial manner and also include information in relation to dealing with hardship cases, It is expected, in the majority of cases, that local authorities will collect the full NPPR Charge liability from owners. In some cases, this may be by means of arrangement by instalment. The Act places the Charge under the care and management of the local authorities and application in particular circumstances is a matter for the relevant local authority. All non-compliant owners should log on to www.nppr.ie or, alternatively, contact their local authority to discuss any matters they wish to clarify and to make their outstanding payments.
