Maureen O'Sullivan (Dublin Central, Independent)
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Question 150: To ask the Minister for the Environment, Community and Local Government the way a non-resident owner of a second home, but working outside Ireland in recent years, unaware of the non-principal private residence charge of €200 has been fined for non-payment of this for three years, even though their details are registered with the tax authorities and Private Residential Tenancies Board neither of which contacted them in the three years regarding payment. [36709/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009 provides the legislative basis for the €200 charge on non-principal private residences (NPPR), including the application of late payment fees. 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 and there is no obligation on local authorities, who levy and collect the charge, to issue notifications or invoices.

Nationwide advertising took 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. 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.