Seanad amendment No. 88: New Section: In page 122, after line 37, to insert the following:"Arrears of non-principal private residence charge and late payment fees 71. (1) All non-principal private residence charge and late payment fee liabilities relating to any such charge or any part thereof that remain undischarged on 1 March 2014 shall not be subject to additional late payment fees if collected on or before 31 August 2014. (2) Notwithstanding subsection (1), where a non-principal private residence charge and late payment fee liability in respect of such charge or any part thereof remain undischarged on 1 September 2014, an additional late payment fee of €120 shall apply in respect of each liability date. (3) All non-principal private residence charge and late payment fee liabilities, in respect thereof, including that provided for by subsection (2), which remain undischarged on 1 September 2014 shall be increased by 50 per cent on that date. (4) Where in any case the period of 3 months referred to in subsection (6) of section 6 of the Act of 2009 applies but had not expired on or before 1 March 2014, then subsection (1) shall apply to such a case.”.

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