Clare Daly (Dublin North, Socialist Party)
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Question 485: To ask the Minister for the Environment, Community and Local Government the number of individuals who paid the non principal primary residence charge in 2011; the number of properties these payments cover; and the estimated level of non payment in terms of liable individuals and numbers of properties. [29869/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. As of 18 June 2012, 185,031 accounts have been registered for the charge for 2011 in respect of 328,802 properties. The charge on non-principal private residences is on a self-assessment basis and it is a matter for an owner of a residential property on the liability date to determine if he or she has a liability. It is the responsibility of local authorities to pursue cases of non-compliance.