Brendan Griffin (Kerry South, Fine Gael)
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318. To ask the Minister for Environment, Community and Local Government if he will provide examples of liabilities for home owners who have not discharged their non-principal private residence tax on the 31 August 2014, 1 September 2014, 1 January 2015, 2016, 2017, 2018, 2019 and 2020; and if he will make a statement on the matter. [28048/14]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009, as amended, provides the legislative basis for the Non Principal Private Residence (NPPR) Charge. The NPPR Charge of €200 per annum , 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. A late payment fee of €20 per month applies to any undischarged liabilities. The 2009 Act places the Charge under the care and management of the local authorities, and its application in particular circumstances is a matter for the relevant local authority.

Part 12 of t he Local Government Reform Act 2014 deals with the collection of undischarged liabilities relating to the NPPR charge. The Act provides for a grace period, from 2 March 2014 to 31 August 2014, during which time no new late penalties will be applied to existing liabilities. If payment is not made in full or if settlement terms are not agreed by the end of that period, an additional late payment fee of €120 per liability date is applied on 1 September 2014. In addition, the entire NPPR liability is increased by a factor of 50% and frozen.

The table below outlines the liabilities of property owners who have not discharged their NPPR Charge and shows the total maximum amount they would be liable for currently and what that liability will increase to following the end of the grace period on 31 August 2014 . No additional late payment fees will apply in subsequent years as the liability is frozen as of 1 September 2014.