Brendan Griffin (Kerry South, Fine Gael)
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604. To ask the Minister for Environment, Community and Local Government if all unpaid non principal private residence penalties charged on properties will be discharged in 2025; and if he will make a statement on the matter. [47910/14]

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 of residence. 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.

Section 7(1) of the 2009 Act provides that any charge or late payment fee due and unpaid by an owner of residential property shall be a charge on the property to which it relates. Section 7(2) provides that the said property shall not remain charged with or liable to the payment of such unpaid charge or late payment fee after the expiration of 12 years from the date upon which the amount concerned fell due. In the normal course of events, a residential property can only be sold when a certificate of discharge or a certificate of exemption from the NPPR Charge has been provided as part of the conveyance process. This provision will remain in force until 31 March 2025.

The 2009 Act, as amended, 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.