Cormac Devlin (Dún Laoghaire, Fianna Fail)
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302. To ask the Minister for Housing, Planning, and Local Government the revenue received under non-principal private residence charge introduced under the Local Government (Charges) Act 2009 as amended in each of the years 2016 to 2020, in tabular form; if this legislation is due to expire in March 2025; if so, his plans to renew or extend same; and if he will make a statement on the matter. [33019/21]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, 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 self-assessed charge was set at €200 per annum.

2013 was the last year of operation of the NPPR charge, however, outstanding NPPR liabilities and payments remain payable to the local authority in whose area the property concerned is located.  The amount of NPPR revenue collected by local authorities in the years 2016 to 2020 is set out in the table below.

NPPR charges, including late payment fees and the charge on a property, expire for all property owners after 12 years from the date of liability.  This means that for NPPR liabilities incurred from 2009 to 2013 and remaining unpaid, the portion of the liability and charge on a property which relates to 2009 will expire in 2021 and so on until the liability and charge on a property relating to the final year of NPPR in 2013, expires after 31 March 2025.  This expiry corresponds with the repeal of the whole Act, also on 31 March 2025.

The NPPR charge is expiring on a phased basis as intended under the 2009 Act. There is no intention to extend the 12 year liability period provided for in the 2009 Act, or to renew the NPPR charge which was discontinued in 2013.