Catherine Byrne (Dublin South Central, Fine Gael)
Link to this: Individually | In context

Question 128: To ask the Minister for the Environment, Community and Local Government if the non-principal private residence charge must be paid by persons living outside the State who own a property here; and if he will make a statement on the matter. [33827/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

The Local Government (Charges) Act 2009 broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences (NPPR). The charge is set at €200 and is being levied and collected by local authorities. The Act places the onus on an owner of a residential property which is situated in the State to assess his or her liability for the charge in the first instance, irrespective of where the person is domiciled.

There is no obligation on local authorities to issue notifications or invoices regarding the charge. Nationwide advertising took place in both 2009 and 2010, and again this year, to ensure general awareness of the charge and the liability dates. In tandem, local authorities have undertaken their own advertising campaigns locally. Some advertising on the charge was also placed in publications/newsletters circulating in areas in which large Irish populations are residing abroad. Communications have also been issued to persons who paid the charge in respect of previous years reminding them of their possible liability for the charge.

Significant efforts are being 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 to pay the charge by the due date to avoid late payment fees.