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Second Home Property Levy

The Local Government (Charges) Act, 2009 came into effect on the 31st July 2009. From that date onwards the sum of €200 is required to be paid to the relevant local authority for second home levies; however any person who occupies their property as their principal private residence is not required to pay the charge on that property.

Any persons who are liable to pay a charge to the local authority and have not done so will be liable to pay the local authority concerned, a late payment fee of €20 in respect of each month (or part of a month) which accrues to the property until such time as the charge has been paid in full.

It is important for people to be aware that any charge or late payment fee which remains unpaid by the owner of that property, shall remain an outstanding charge on the property until such time as the charge has been paid in full.

If the owner of a property does not pay the charge to the local authority in question they shall be guilty of an offence.

It is important for owners of property to be aware that any second hand properties they may have may be liable to this charge. There are obviously exemptions from payment of the charge such as certain properties being excluded including newly constructed properties remaining unsold and never used as a dwelling.

This Act was passed very quickly and was made at very short notice and it is likely that there will be confusion in the future as to the impact that this charge will have on properties being sold and bought into the future.

Sabrina Comerford

Solicitor

Seeking Property Law Advice

For further information please contact Malcomson Law by calling 01 874 4422 or by filling out an Online Enquiry Form. Your enquiry will be forwarded to a solicitor who specialises in Property Developments or Conveyancing.

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