Deputy John Deasy asked the Minister for the Environment, Community and Local Government the number of persons who are accumulating penalties as a result of non-payment of the non-principal private residence charge; and the amount outstanding.
Reply from Minister for the Environment, Community and Local Government, Phil Hogan: The Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing a charge on non-principal private residences. 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.
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 357,000 properties have been registered for the Non-Principal Private Residence Charge, which has raised in excess of €390m over its five years of operation. It is not possible to state with any certainty the level of non-compliance with the Charge, and therefore an estimate of the amount outstanding would not be sound. However, I am confident that compliance levels are high, given the amount raised by the Charge to date.
This year will be the final year of the operation of the Non-Principal Private Residence Charge. Since its introduction in 2009, the Charge has been an important source of revenue for local authorities and has funded the provision of vital local services.
Tuesday, 23rd April, 2013
Deputy John Deasy asked the Minister for Finance the number of non-residential properties the National Asset Management Agency has control over in Waterford City and county following the liquidation of the Irish Bank Resolution Corporation.
Reply from Minister for Finance, Michael Noonan: NAMA advises that detail on the breakdown, by county, of the value of property securing NAMA’s loans is provided in its Annual Reports and Financial Statements for 2011, which is available on the NAMA website, www.nama.ie.
Properties under the control of receivers or other insolvency professionals appointed by NAMA are listed on its website at http://www.nama.ie/about-our-work/properties-enforced/. The site allows for searches by both property type and country/area. In each instance, information about the firm dealing with the insolvency and its contact details are provided. Potential purchasers are encouraged to contact the receivers to obtain additional information on specific properties and to submit expressions of their interest to purchase.
In the case of property under the control of debtors, NAMA is precluded, under Section 202 of the NAMA Act 2009, from disclosing confidential information. Confidential information is specifically defined to include information relating to debtors.
Furthermore, Section 99 of the Act provides that, on acquisition of a loan, NAMA takes over the obligations of the participating institution under the loan, one of which is the contractual duty of confidentiality which the debtor enjoyed while still a customer of the participating institution. Information about individual debtors or guarantors is also protected against disclosure by the Data Protection Acts with which NAMA must comply as a data controller.
However, in cases where NAMA receives enquiries from potential purchasers about specific properties under the control of debtors, it can facilitate contact with a view to enabling sales transactions to take place.
For the Deputy’s information, as part of the Government’s decision on 7th February to appoint Special Liquidators (SL) to IBRC, it was decided that NAMA would acquire those loans which have not been sold after the SL have completed their current valuation and sales process.
The SL is currently in the valuation stage of this process. NAMA has therefore not yet acquired any loans from the SL, nor has it any sight of those loans, and all such loans remain under the management of the SL until such time as the sales process has been completed.
Wednesday, 27 March, 2013
Deputy John Deasy asked the Minister for Finance if he will ensure that Revenue change their local property tax registration form to include the option for full payment in cash in order to avoid confusion amongst members of the public who wish to avail of this option rather than a weekly or monthly payment; and if he will make a statement on the matter.
Reply from Minister Michael Noonan: I am informed by the Revenue Commissioners that a wide range of payment options have been made available to liable persons, which will allow them to pay their Local Property Tax (LPT) liability in full or by way of phased payments. One payment option allows persons to pay the LPT by cash through one of the three approved payment service providers, which are An Post TaxPay, Payzone and Omnivend.
I am further advised by the Commissioners that, although the LPT Return only provides the option to pay LPT by cash in weekly or monthly instalments through the payment service providers, customers are free to choose whether to make their cash payments in one lump sum or spread their payments in equal instalments between July and December 2013. Accordingly, liable persons wishing to pay their LPT liability in cash, should choose the weekly or monthly option on the LPT Return, even where they intend to make one lump sum payment in cash.
I am advised by the Revenue Commissioners that in cases where a liable person wishes to pay their LPT in full using cash, all payment service providers have been informed to accept the lump sum payment. I am also advised that the LPT booklet accompanying the letters and LPT Returns that are currently being sent to liable persons by the Revenue Commissioners explains at page 7 that cash payments can be made in full. Indeed I understand that some property owners have already paid in full using cash.
As the general issue of LPT Returns has already commenced, it is not possible to amend the return form at this stage but I am satisfied that this should not impede a property owner who wishes to pay their LPT charge in full using cash.
Tuesday, 22 January 2013
Deputy John Deasy asked the Minister for Finance the revenue that will be generated by the property tax in each county and the overall amount projected throughout the country.
Written reply received from Deputy Michael Noonan: According to Budget estimates the Local Property Tax is expected to generate an overall yield of €250 million in 2013 and €500 million in 2014. I am advised by the Revenue Commissioners that it is not possible to provide a breakdown of these estimates on a county basis until Local Property Tax returns are filed and payments made by liable persons.
Dáil Éireann allocates a certain amount of time on Tuesdays, Wednesdays and Thursdays during which Deputies may ask questions of Members of the Government relating to Public Affairs connected with their Departments, or on matters of administration for whch they are officially responsible. The Taoiseach answers questions on his own Department on Tuesdays/Wednesdays.