Joanna Tuffy (Dublin Mid West, Labour)
Link to this: Individually | In context

Question 164: To ask the Minister for the Environment, Heritage and Local Government the appeals process for those who wish to lodge an appeal against a demand for the Non-Principal Private Residence charge by a local authority; if they can appeal the charge to the relevant local authority or the Appeals Commissioners in view of the fact that the charge is a form of taxation; and if he will make a statement on the matter. [46480/09]

John Gormley (Dublin South East, Green Party)
Link to this: Individually | In context

The Non-Principal Private Residence charge is a self assessment measure as it is, in the first instance, a matter for the owner of the property in question to assess whether he or she is liable to pay the charge. The Local Government (Charges) Act 2009 places the collection of the charge under the care and management of local authorities. Liability to pay the charge in individual cases should be discussed with the local authority in whose area the property is situated.