Written answers

Thursday, 20 December 2012

Department of Environment, Community and Local Government

Non-Principal Private Residence Charge

Photo of Seán FlemingSeán Fleming (Laois-Offaly, Fianna Fail)
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To ask the Minister for Environment, Community and Local Government if the Non-Principal Private Residents Charge is payable in respect of a person who has a second property where members of their immediate family live; and if he will make a statement on the matter. [57677/12]

Photo of Phil HoganPhil 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 liability for it falls, in the main, on owners of rental, holiday and vacant properties It is a matter for an owner to determine if he or she has a liability and, if so, to declare that liability and pay the charge. A number of exemptions from the charge are set out in section 4 of the 2009 Act and section 4(6) provides for an exemption from the charge in a situation where a residential property is occupied rent-free as the sole or main residence of a relative of the owner and the sole or main residence of the owner is either on the same property or within two kilometres of it. This provision is partly based on section 466A of the Taxes Consolidation Act 1997, which deals with the home carer tax credit.

Furthermore, the definition of “owner” in relation to a residential property under the Act refers to a person (other than a mortgagee not in possession) entitled to receive the rent of the property. There may, however, be situations involving an exclusive right of residence in respect of a relative residing in such a property. In such cases the owner would not be in a position to receive rent and therefore the owner in question would not be liable. In any event, under the Act it is a function of a local authority to collect the Non-Principal Private Residence Charge. Application of the legislation in particular circumstances is a matter for the relevant local authority. I urge all liable persons who are unsure as to whether they are liable to contact their local authority as a matter of urgency.


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