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Written Answers - Local Authority Charges

Tuesday, 7 February 2012

Dáil Éireann Debate
Vol. 754 No. 3

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 313. Deputy Niall Collins Information on Niall Collins Zoom on Niall Collins  asked the Minister for the Environment, Community and Local Government Information on Philip Hogan Zoom on Philip Hogan  the position regarding the non principal private residence charge on a property which is the only property owned by a person, and is unoccupied in view of the fact that this person is outside of the State on contract or additional training connected to their employment; and if he will make a statement on the matter. [6372/12]

[464]Minister for the Environment, Community and Local Government (Deputy Phil Hogan): Information on Philip Hogan Zoom on Philip Hogan The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties.

The 2009 Act is structured from a starting position of a universal liability for the charge in respect of all residential property. Liability arises each year on a point-in-time basis, which is 31 March in each year. A number of exemptions from the charge are provided for in the Act, the most significant being where a property is an owner’s sole or main residence.

In a situation where a person owns a property in which he or she does not live and his or her sole or main residence is another property, there may be a liability for the non-principal private residence charge in respect of the property owned by the person, unless it is otherwise exempted under section 4 of the Act.

The Act places the charge under the care and management of the local authorities, and application in particular circumstances is a matter for the relevant local authority. Interpretation of the legislation is a matter for legal advice in individual cases and ultimately a matter for the Courts.

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