James Bannon (Longford-Westmeath, Fine Gael)
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400. To ask the Minister for Environment, Community and Local Government if farmers' children, particularly a person (details supplied) in County Longford, will be required to pay a second property tax non principle private residence on an old house deemed derelict or uninhabitable; and if he will make a statement on the matter. [17978/14]

Phil 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 Non Principal Private Residence (NPPR) Charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties that are not an individual’s principal private residence . The NPPR Charge, which has since been discontinued, applied in the years 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence. 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 and any late payment fees applicable.

The 2009 Act , as amended, places the Charge under the care and management of the local authorities, and application in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation may ultimately be a matter for the Courts.

Under the 2009 Act “residential property” is defined as a “...building that is situated in the State and that is occupied, or suitable for occupation, as a separate dwelling.” There are a number of indicators as to what makes a property suitable for occupation for the purposes of determining liability to the Charge. The indicators include the structure of the property, whether or not it has a roof, whether or not it is so affected by dampness as to render it unsuitable for habitation, and whether or not it has sanitary facilities, including a water closet and water supply. A property that is not suitable for occupation should not be regarded as a residential property within the meaning of the 2009 Act and would not therefore be liable for the Charge.

2013 was 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.