Ciarán Lynch (Cork South Central, Labour)
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To ask the Minister for Finance if he will confirm that a non principal private residence is subject to both NPPR tax and to local property tax; and if he will make a statement on the matter. [17085/13]

Michael Noonan (Limerick City, Fine Gael)
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The Non-Principal Private Residence charge (NPPR) is a matter for my colleague, the Minister for the Environment, Community and Local Government. The NPPR charge will be collected in 2013, when a half-year Local Property Tax (LPT) will also apply. The NPPR charge will be discontinued thereafter.