Non-Principal Private Residence Charge Exemptions

Dáil Éireann Debate, Tuesday - 2 May 2017

Tuesday, 2 May 2017

Ceisteanna (446)

Michael McGrath

Ceist:

446. Deputy Michael McGrath asked the Minister for Housing, Planning, Community and Local Government if, in relation to the additional family accommodation exemption clause in respect of the non-principal private residence charge, in a circumstance in which the relative living in the dwelling did not change their address for the purposes of utility bills, bank statements and so on, an affidavit signed by an independent person such as a solicitor, notary public confirming that they did reside in the dwelling could be considered as acceptable evidence of same; and if he will make a statement on the matter. [19494/17]

Freagraí scríofa

Minister for Housing, Planning, Community and Local Government

The Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non-Principal Private Residence (NPPR) 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 NPPR Charge is based on self-declaration and therefore the onus is on the property owner themselves to register their property and make the payment.

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.

The 2009 Act places the Charge under the care and management of the local authorities and the application of the Charge in particular circumstances is a matter for the relevant local authority.