James Bannon (Longford-Westmeath, Fine Gael)
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Question 432: To ask the Minister for the Environment, Community and Local Government the number of undeclared properties on a county basis, identified under the non-principal private residence scheme, to 1 September 2011; and if he will make a statement on the matter. [27261/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009 broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences. The charge is set at €200 and is being collected by local authorities. The Act places the onus on an owner of residential property to assess his or her liability to the charge on the liability date and, if liable, to declare that liability and to pay the charge in respect of that property by the due date.

The Act also provides for the application of late payment fees of €20 in respect of each month or part of a month for which the charge remains unpaid after the due period. In addition, both the €200 charge and any accumulated late payment fees remain as a charge against the property concerned. In this way, any charge or late payment fees due would have to be discharged in the event of the sale of the property concerned.

Nationwide advertising has taken place in each year since the introduction of the charge in 2009 to ensure general awareness of the charge and the liability dates. In tandem, local authorities have undertaken their own advertising campaigns locally.

I understand that reminder notifications have also been issued to those who paid the charge last year in respect of their possible liability for 2011.

Significant efforts have been made to ensure that property owners are aware of the charge and the liability dates. However, the charge is based on self assessment principles and it is a matter for persons with a liability in respect of a residential property to declare their liability and to pay the charge by the due date in order to avoid the imposition of late payment fees and charges on the property concerned.

The charge is under the care and management of local authorities and it would be a matter for each individual local authority to utilise the provisions of the legislation in the context of any undeclared properties that may be identified.