Written answers

Tuesday, 8 July 2014

Department of Environment, Community and Local Government

Non-Principal Private Residence Charge Yield

Photo of Barry CowenBarry Cowen (Laois-Offaly, Fianna Fail)
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513. To ask the Minister for Environment, Community and Local Government if he will provide on a county basis the total income from the non principal private residence tax per annum since its inception; the estimated number of outstanding non principal private residence tax households; the amount of payments due; and if he will make a statement on the matter. [29320/14]

Photo of Phil HoganPhil 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 Charge. 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. 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 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. 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.

Approximately 360,000 properties have been registered for the Non-Principal Private Residence Charge, which has raised in excess of €417m to date over its five years of operation. Proceeds from the charge are retained by local authorities and are used for the provision of local services. It is not possible to state with any certainty the level of non-compliance with the Charge. However, I am confident that compliance levels are high as a result of data matching undertaken with other public bodies, such as the Private Residential Tenancies Board, as provided for under the Act. The amount raised by the Charge to date also indicates a high compliance rate. The following table details Non-Principal Private Residence Charge revenue raised on a county basis by liability date as of 03 July 2014 based on data provided by the Local Government Management Agency.

County 2009 € 2010 € 2011 € 2012 € 2013 € Total €
Carlow 879,880 874,060 826,620 841,380 758,380 4,180,320
Cavan 1,173,040 1,142,320 1,102,780 1,096,320 1,030,560 5,545,020
Cork 10,472,080 10,292,720 9,694,960 9,330,260 8,710,360 48,500,380
Clare 2,727,900 2,592,420 2,508,300 2,412,700 2,243,880 12,485,200
Donegal 4,057,660 3,949,420 3,675,960 3,503,540 3,307,520 18,494,100
Dublin 28,168,240 28,034,100 26,868,440 25,809,580 23,730,200 132,610,560
Galway 5,781,960 5,708,620 5,409,840 5,249,180 4,834,640 26,984,240
Kerry 4,036,560 3,906,440 3,662,960 3,562,640 3,349,420 18,518,020
Kildare 2,717,060 2,662,180 2,526,080 2,521,160 2,287,900 12,714,380
Kilkenny 1,095,780 1,109,900 1,066,960 1,068,160 €985,000 5,325,800
Laois 870,480 906,600 860,780 846,940 €793,800 4,278,600
Leitrim 859,120 825,040 777,800 755,740 €697,080 3,914,780
Limerick 3,420,240 3,334,500 3,156,740 3,117,060 2,834,800 15,863,340
Longford 782,440 772,340 697,920 721,160 646,420 3,620,280
Louth 1,718,040 1,672,520 1,533,040 1,491,780 1,333,140 7,748,520
Mayo 2,886,180 2,785,620 2,659,280 2,567,060 2,395,360 13,293,500
Meath 1,902,760 1,911,940 1,817,760 1,753,900 1,612,860 8,999,220
Monaghan 663,260 656,440 626,380 623,200 593,360 3,162,640
Offaly 824,240 841,820 785,180 787,140 701,180 3,939,560
Roscommon 1,114,460 1,082,040 1,023,300 1,018,180 942,740 5,180,720
Sligo 1,743,340 1,696,000 1,591,640 1,555,700 1,423,300 8,009,980
Tipperary 2,338,220 2,252,300 2,103,280 2,120,380 1,949,780 10,763,960
Waterford 2,336,900 2,291,260 2,138,300 2,095,100 1,904,940 10,766,500
Westmeath 1,541,280 1,534,240 1,475,120 1,454,880 1,360,340 7,365,860
Wexford 3,373,020 3,247,840 3,154,760 3,098,300 2,947,820 15,821,740
Wicklow 2,009,940 1,948,340 1,864,300 1,792,180 1,625,680 9,240,440
Total 89,494,080 88,031,020 83,608,480 81,193,620 75,000,460 417,327,660

Part 12 of The Local Government Reform Act 2014, deals with the collection of undischarged liabilities relating to the NPPR charge. The Act provides for a period, commencing on 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. It is very much in the interest of non-compliant owners to come forward to regularise their affairs and to take advantage of this once-off grace period. The NPPR charge is based on self-declaration and therefore the onus is on the property owner themselves to register their property and make the payment. Local authorities will be taking a proactive approach to ensure that any outstanding liabilities are discharged in the most equitable, efficient and economically beneficial manner. Non-compliant owners should log on to ,or alternatively contact their local authority and make arrangements in relation to their outstanding payments before 1 September 2014 to avoid incurring additional fees.

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