Written answers

Tuesday, 27 July 2021

Department of Housing, Planning, and Local Government

Tax Yield

Photo of Gerald NashGerald Nash (Louth, Labour)
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667. To ask the Minister for Housing, Planning, and Local Government the estimated additional revenue which would be raised from reducing the non-principal private residence charge at a rate of €200 or €500 respectively in tabular form; and if he will make a statement on the matter. [39940/21]

Photo of Peter BurkePeter Burke (Longford-Westmeath, Fine Gael)
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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. 

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. 

My Department has no role in relation to the collection or the enforcement of the charge. The data requested in relation to the estimated additional revenue which would be raised from reducing the charge is not available in my Department.

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