Second home tax
penalties cannot be waived

The Director of Finance at Longford Co Council has said penalties for failing to pay the second home tax (NPPR) cannot be waived.

The Director of Finance at Longford Co Council has said penalties for failing to pay the second home tax (NPPR) cannot be waived.

Barry Lynch was responding to Cllr John Duffy who asked whether penalties accrued by those who had not paid the second home charge could be waived for those with no source of income.

Mr Lynch said due to the legislation enacted under the Local Government (Charges) Act 2009 it was impossible for the local authority to waive the penalties. However, he stressed that in extreme cases the penalties could be temporarily suspended.

“In hard cases, the penalties can be frozen, so it is better to come in now than further down the road. We can only freeze them, not waive them,” he stressed.“You’ll need a big fridge to freeze them all so,” Cllr Paul Connell quipped.

Owners of non-principal private residences must pay a €200 annual charge before the deadline of June 30 to avoid penalties. An individual in possession of a second property who has not paid the NPPR charge since its introduction in 2009, is now liable for a fees and penalties worth €2,160.