Oireachtas Joint and Select Committees
Thursday, 2 July 2015
Public Accounts Committee
2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
10:00 am
Mr. Niall Cody:
The non-principal private residence €200 per property charge was a matter for the local authorities. We had no involvement. The NPPR was not ours. We did not collect it, we were not responsible for it and we were not involved in it. Each of those properties is liable to LPT and so our only interest in the NPPR was in their database, but the non-principal private residence charge that ended up, where it was unpaid, being ratcheted up is not LPT and we were not involved.
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