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.