Niall Collins (Limerick, Fianna Fail)
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Question 451: To ask the Minister for the Environment, Community and Local Government if a person (details supplied) is liable to pay the household charge and the non principal private residence charge, or if a waiver applies; and if he will make a statement on the matter. [21386/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Household Charge) Act 2011 and the Local Government (Charges) Act 2009, as amended, set out the legislation underpinning the household charge and the charge on non-principal private residences respectively. Under the legislation, an owner of a residential property in the State on the liability date of 1 January is liable to pay the household charge by 31 March, unless otherwise exempted or entitled to claim a waiver. An owner of a residential property in the State on 31 March, which is not his/her principal private residence is liable to pay the non-principal private residence (NPPR) charge by 30 June, unless otherwise exempted. As such, a person who owns a residential property in the State which is not his or her main or sole residence is liable for the NPPR charge regardless of which country he or she normally resides in.