Mattie McGrath (Tipperary South, Independent)
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265. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 784 of 16 April 2013, the reason the full rate of Non Principal Private Residence is being charged for 2013 when those properties are also liable for the local property tax in view of the fact that this constitutes double taxation of the one property; the reason the NPPR was not at least reduced to 50% to correspond with the introduction of 50% of the local property tax; and if he will make a statement on the matter. [21229/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Property Tax is being introduced on a half year basis this year, and accordingly, 50% of the Tax is payable in 2013. This year will also be the final year of the operation of the Non Principal Private Residence Charge.

The Non Principal Private Residence Charge and the Local Property Tax operate under different mechanisms: the Charge is incurred on the basis of a flat rate of €20 0 per liable property per annum; the amount of Local Property Tax incurred in respect of a liable property is based on that property’s value. Therefore, it is not appropriate to assume equivalence between the Charge and the Tax.