Brendan Griffin (Kerry South, Fine Gael)
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Question 242: To ask the Minister for the Environment, Community and Local Government his views on a matter regarding the non-principal private residence tax (details supplied); and if he will make a statement on the matter. [38635/11]

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 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 date. In addition, both the €200 charge and any accumulated late payment fees remain as a charge against the property concerned.

A person who does not pay a charge by the relevant payment date is liable to prosecution by the local authority to whom the payment is due under section 5 of the Act. A person guilty of an offence under section 5 is liable to a fine of €2,000 on summary conviction and to a fine not exceeding €100 per day that the offence is continued.

Section 9 of the Act places collection of the charge under the care and management of local authorities. It is therefore a matter for each individual local authority to utilise the provisions of the legislation, including data sharing with the Electricity Supply Board, Private Residential Tenancies Board and the Revenue Commissioners, in the context of any undeclared properties that may be identified. It is understood that local authorities are pursuing those who may have a liability, including those who paid a charge in a previous year, and initiating court proceedings, where it is considered appropriate.