Mattie McGrath (Tipperary South, Independent)
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524. To ask the Minister for Environment, Community and Local Government the position regarding the non-principal private residence tax penalties and charges; the options open to property owners who cannot afford to meet the charge; and if he will make a statement on the matter. [38297/14]

Alan 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 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 o f 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. Section 6 of the 2009 Act, as amended, provides that the owner of a liable property who fails to pa y the charge, in addition to him or her being liable to pay the Charge, is liable to pay to the relevant local authority a €20 late payment fee in respect of each month or part of a month in which the Charge, any late payment fee, or any part of such Charge or fee, remains unpaid.

Part 12 of t he Local Government Reform Act 2014 also deals with the collection of undischarged liabilities relating to the NPPR Charge. The Act provided for a period from 2 March 2014 to 31 August 2014 during which time no new late penalties were applied to existing liabilities. If payment was not made in full or if settlement terms were not agreed by the end of that period, an additional late payment fee of €120 per liability date applied on 1 September 2014. As the Charge applied in each of the years from 2009 to 2013, there were five liability dates – 31 July 2009 and 31 March for each of the years 2010 to 2013. In addition to this late payment fee to be applied per liability date, the entire NPPR liability is then increased by a factor of 50% and frozen.

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 in respect of dealing with hardship cases . 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 or owners with queries should log on to or, alternatively, contact their local authority to discuss any matters they wish to clarify and to make any outstanding payments.