Finian McGrath (Dublin North Central, Independent)
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1520. To ask the Minister for Environment, Community and Local Government the position regarding the non-principal private residence charge in respect of a person (details supplied) in Dublin 3; and if he will make a statement on the matter. [33666/14]

Finian McGrath (Dublin North Central, Independent)
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1526. To ask the Minister for Environment, Community and Local Government the position regarding the non-principal private residence charge in respect of a person (details supplied) in Dublin 5. [33766/14]

Alan Kelly (Tipperary North, Labour)
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I propose to take Questions Nos. 1520 and 1526 together.

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.

Under the Act, it is a function of a local authority to collect NPPR 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. In this regard, application of the legislation in particular circumstances is a matter for the relevant local authority.