Pearse Doherty (Donegal, Sinn Fein)
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541. To ask the Minister for Housing, Planning, Community and Local Government [24860/16]

Simon Coveney (Cork South Central, Fine Gael)
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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. 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. 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 the Act, it is a function of a local authority to collect Non-Principal Private Residence 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.

Approximately 380,000 properties have been registered for the Non-Principal Private Residence Charge, which has raised in excess of €538m to date over its five years of operation. Proceeds from the charge are retained by local authorities and are used for the provision of local services. It is not possible to state with certainty the level of non-compliance with the Charge. In the current year to date, approximately €24m has been collected in charges for the applicable years.