Mattie McGrath (Tipperary South, Independent)
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Question 401: To ask the Minister for the Environment, Community and Local Government the avenue that is available to a person who wishes to dispute their liability for the non-principal private residence charge; the avenue available for a person to dispute or appeal penalty fees relating to the non-payment of the NPPR where they were not aware of their liability; and if he will make a statement on the matter. [30810/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities by introducing a charge on non-principal private residences. 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 situated in the State to assess his or her liability for the charge in the first instance. Application of the legislation in particular circumstances is a matter for the relevant local authority.

Where a property is liable and the charge is not paid by the due date, the legislation provides at section 6 for late fees and penalties to be applied, which remain a charge on the property and continue to accrue until the liability is discharged. There is no provision in the Act for fees and penalties to be waived.

However, I have recently issued guidelines to local authorities in relation to the operation of the "care and management" provisions of the legislation in the context of individual situations where genuine hardship in having to discharge a liability in a single payment can be demonstrated. The guidelines set out the modalities for local authorities in relation to entering into payment arrangements for the discharge of outstanding liabilities in instalments over a specified period. Enquiries in this regard should be directed to the relevant local authority.