Finian McGrath (Dublin North Central, Independent)
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180. To ask the Minister for Environment, Community and Local Government the position regarding property tax in respect of a person (details supplied) in Dublin 3 [31088/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The self-assessed charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties.

Under the Act, it is a function of a local authority to collect the Non-Principal Private Residence Charge 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. Guidelines have issued to local authorities in relation to the operation of the “care and management” provisions of the Local Government (Charges) Act 2009 , and to assist in dealing with hardship cases; local authorities are expected to implement t hese guidelines appropriately. 2013 is the last year of operation of the Charge.