Parliamentary Question addressed to the Minister for the Environment, Community and Local Government

To ask the Minister for the Environment, Community and Local Government if he would make it a requirement of local authorities to send reminders in respect of the non principal private residence charge as an increasing number of persons report the onerous penalties imposed for late payment at a time when they are hard pressed to pay the charge itself; and if he will make a statement on the matter?

Reply

The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences (NPPR). The charge is set at €200 and is being levied and collected by local authorities. The Act places the onus on an owner of a residential property which is situated in the State to assess his or her liability for the charge in the first instance.

There is no obligation on local authorities to issue notifications or invoices regarding the charge. Nationwide advertising took place in both 2009 and 2010, and again in 2011, to ensure general awareness of the charge and the liability dates. In tandem, local authorities have undertaken their own advertising campaigns locally. Communications have also been issued to persons who paid the charge in respect of previous years reminding them of their possible liability for the charge.

Significant efforts are being made to ensure that property owners are aware of the charge and the liability dates. However, the charge is based on self-assessment principles and it is a matter for persons with a liability to pay the charge by the due date to avoid late payment fees.