Michael McGrath (Cork South Central, Fianna Fail)
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Question 471: To ask the Minister for the Environment, Community and Local Government the number of properties registered for the non principle private residence tax; the proportion this represents of all residential properties in the country; his views in the level of compliance with the tax; and if he will make a statement on the matter. [36788/12]

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 (NPPR). The charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties in the State. As of 17 July 2012, the number of properties registered for the non-principal private residence charges in 2012 was 273,163. The full year figure for 2011 was 330,652. The majority of residential properties in the State are owner-occupied and as such would not be liable for the NPPR. I am satisfied with the response to date to the legislation, which places the onus on the owner of a property to assess his or her liability for the charge in the first instance. However, application of the legislation in particular circumstances is a matter for the relevant local authority and ultimately for the courts.