Ciara Conway (Waterford, Labour)
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407. To ask the Minister for Environment, Community and Local Government with regard to the non principal private residence charge, the recourse there may be for persons (details supplied) who are normally resident abroad and who own a private residence here, who were not aware of the need to pay the NPPR charge and who were not corresponded with directly regarding same, particularly regarding fines associated with non-payment, in view of the fact that the persons concerned contacted the local authority to arrange to pay this charge and any arrears voluntarily. [39648/13]

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 per annum and liability for it falls, in the main, on owners of rental, holiday and vacant properties. It is a matter for an owner, whether resident in Ireland or elsewhere, to determine if he or she has a liability and, if so, to declare that liability and pay the Charge.

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.

I have issued guidelines to local authorities in relation to the operation of the “care and management” provisions of the legislation, including in instances in which genuine hardship in having to discharge a liability in a single payment can be demonstrated. In such cases, local authorities may enter into payment arrangements for the discharge of outstanding liabilities in instalments over a specified period.

This year will be the final year of the operation of the Non-Principal Private Residence Charge. Since its introduction in 2009, the Charge has been an important source of revenue for local authorities and has funded the provision of vital local services.