Written answers

Tuesday, 23 September 2014

Department of Environment, Community and Local Government

Non-Principal Private Residence Charge Administration

Photo of Dara CallearyDara Calleary (Mayo, Fianna Fail)
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519. To ask the Minister for Environment, Community and Local Government the reason persons who only ever owned one home here and who for circumstances beyond their control were forced to emigrate have been issued with outstanding liabilities for non-principal private residence tax; his view on whether such persons were never the intended target of the NPPR; if he will bring forward legislation to clear such persons of their liability; and if he will make a statement on the matter. [35839/14]

Photo of Alan KellyAlan Kelly (Tipperary North, Labour)
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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, 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 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. The 2009 Act 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. Part 12 of the Local Government Reform Act 2014 deals with the collection of undischarged liabilities relating to the NPPR Charge. There are no plans to revise this legislation.

A residential property not in use by an owner as his or her sole or main residence is liable for the Charge. This may not necessarily be a second home; a person may have vacated a property and be living in rented accommodation elsewhere for work or other reasons, for example, and, in such a case, the property that the owner is no longer living in is liable for the Charge, even if it is the only residential property that person owns. 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 and any late payment fees applicable.

Under section 77 of the Local Government Reform Act 2014 my Department issued guidance to local authorities concerning matters relating to arrears of the NPPR Charge and late payment fees to ensure that a consistent national approach is adopted. The guidelines, which are available at ,

encourage local authorities to take a proactive approach to ensure that any outstanding NPPR liabilities are discharged in the most equitable, efficient and economically beneficial manner and include guidance on dealing with issues of financial hardship. It is expected, in the majority of cases, that local authorities will collect the full NPPR Charge liability from owners. In some cases, this may be by means of arrangement by instalment. The Act 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. All non-compliant owners should log on to or, alternatively, contact their local authority to discuss any matters they wish to clarify and to make their outstanding payments.

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