The Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non-Principal Private Residence (NPPR) Charge. The NPPR Charge 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 was based on self-declaration and therefore the onus is on the property owner themselves to register their property and make the payment.
Section 2(1) of the Act provides that a building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling comes within the meaning of "residential property" for the purposes of the NPPR charge. My Department issued guidelines to assist local authorities in the implementation of the charge.
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.
My role as Minister, in relation to the planning system, is mainly to provide and update the legislative framework and policy guidance. The legislative framework comprises the Planning and Development Act 2000, as amended, (the Act) and the Planning and Development Regulations 2001, as amended.
A person may establish whether or not planning permission is required for a particular development proposal by seeking a declaration from their local planning authority under Section 5 of the Planning and Development Act 2000.
Under section 30 of the Act, I am specifically precluded from exercising any power or control in relation to any particular case, including an enforcement issue, with which a planning authority or An Bord Pleanála is or may be concerned.