Seán Fleming (Laois-Offaly, Fianna Fail)
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873. To ask the Minister for Environment, Community and Local Government if a house owned by a company which is used periodically by its employees to stay in overnight while working on contracts away from home considered a second home and subject to the non-principal private residence tax, or where such a property is included as an asset of a limited company in its balance sheet, if it is excluded from the charge; and if he will make a statement on the matter. [49727/14]

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 (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.

A residential property not in use by an owner as his or her sole or main residence is liable for the Charge. The definition of an owner in the Act can include a limited company. Accordingly, as the owner of the property concerned, the company would be liable for the charge. 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 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.