Michael McCarthy (Cork South West, Labour)
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To ask the Minister for Environment, Community and Local Government the position regarding the non principal private residence and household charge in respect of a person (details supplied) in County Louth; and if he will make a statement on the matter. [43662/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Household Charge) Act 2011 provides the legislative basis for the household charge. Under the Act, an owner of a residential property on the liability date of 1 January 2012 is liable to pay the household charge, unless otherwise exempted or entitled to claim a waiver. The household charge is on a self-assessment basis and it is a matter for an owner of a residential property on the liability date to determine if he or she has a liability and, if so, to declare that liability and pay the household charge . The household charge applies to residential property generally, including those properties that are liable to the €200 charge on non-principal private residences.

The payment date for payment of the household charge was 31 March 2012. The penalties for late payment are proportionate to the level of the household charge and are similar to the provisions that apply under Revenue legislation in respect of the late filing and payment of certain taxes. Failure to pay by the due date results in late payment interest and late payment fees.

The Local Government (Charges) Act 2009, as amended, introduced a charge on non-principal private residences. The charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. Payment of the charge for 2012 was due on or before the 30th June 2012. However, the charge has been in place since 2009 and therefore substantial payment and late payment fees may be owed from previous years. Under the Act, it is a function of a local authority to collect non-principal private residence charges and late payment fees due to it, and all charges and late payment fees imposed and payable to a local authority are under the care and management of the local authority concerned. In this regard, application of the legislation in particular circumstances is a matter for the relevant local authority.

It should be noted that failure to declare a liability in respect of, or to fail to pay, the household charge and/or the charge on non-principal private residences, are offences. I would urge all liable parties who have not paid the household change and/or the charge on non-principal private residences to contact their local authority as a matter of urgency. Property owners who are unsure of their liability should, in the first instance, contact their local authority.