Phil Hogan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

Fortunately or unfortunately I have tabled this technical amendment to clarify that the 50% increase to the outstanding non-principal private resident charge liabilities provided for in section 71(3) is also subject to the provisions on probate and grants of representation. This has the effect of bringing the measures into line with the treatment of late payment fees. For example, in the event of the death of a liable owner immediately prior to September 2014, the 50% increase would not be applied pending the appointment of a personal representative, just as late payment fees would not be applied.