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Statement from the Office of the Ombudsman on NPPR complaints

27 August 2014

The Ombudsman's Office has received a number of queries from members of the public in recent days in relation to outstanding liabilities for payment of Non-Principal Private Residence* (NPPR) charge.

The Ombudsman can examine complaints in relation to the administrative actions of Local Authorities.  Members of the public are normally required to first bring their complaint to the Local Authority.  If they are not satisfied with the response, they can then complain to the Ombudsman.   All public bodies subject to Ombudsman oversight are legally obliged to give reasonable assistance and guidance to members of the public in relation to such liabilities or penalties.

To date the Ombudsman has dealt with a number of NPPR cases. Complaints were made for a variety of reasons. All complaints are assessed on their individual merits.  A number of complaints have not been upheld.  Following contact with this Office, and in a small number of cases, Local Authorities have agreed to review the penalties imposed.  It should be stressed that this applies to a small number of cases where there appeared to be exceptional circumstances.

If members of the public have queries in relation to the penalties they may have to pay they should contact the local authority to which payment may be due.

*The NPPR related to any residential property in which the owner did not reside as their normal place of residence. The NPPR charge was effective for the years 2009 to 2013 only, and is separate from both the Household Charge (€100 for 2012 only) and Local Property Tax (valuation based, from 2013 onwards). The Household Charge and the Local Property Tax are the responsibility of the Revenue Commissions, whereas NPPR is payable to the local authority in whose area the property concerned is located.

Office of the Ombudsman
Address: 18 Lower Leeson Street, Dublin 2.
Phone: +353-1-639 5600
Lo-call: 1890 223030
Fax: +353-1-639 5674