Allen Morrissey & Co
Hillview House
Co Kildare
Registered Business Number:
Office / Landline:
045 892434
Fax Number:
045 892305
News, Articles & Press Releases
14-Sep-2009Local Government Charges Act 2009 briefing.
Kildare, Ireland, 14-Sep-2009 / Allen Morrissey & Co ,

The Local Government (Charges) Act 2009, was passed by the Dail in July 2009. It introduces a new charge on residential properties, including private rented properties; vacant property (except new and unsold residential units); and holiday homes.

The owners of Non-Principal Residential Property are required to pay the charge of €200 for every residential property, with the exclusion of the owner’s principal private residence (and certain other exemptions listed below).

The charge in respect of 2009 was due for payment on 31st July 2009, but this has an extended payment date of 30th September 2009. The payment for 2010 is due by 31st March 2010, and must be paid on or before the end of May 2010. (The payments must be made within two months of the liability dates) There is a late payment fee of €20.00 per unit per month or part of a month.

This is a self-assessed tax; the taxpayer is required to make a declaration and then the payment.

The charge extends to any building used or suitable for use, by an individual as a separate dwelling (e.g. a house, maisonette, flat, and apartment bed-sit).

The payment can be made on line at the website or in paper form to the local authority where the property is located. The form requires the name and address of owners, address of property, PPS number of the owner, or tax reference when owner is a limited company. The charge applies to all property owners, individuals, companies, trustees and pension funds.
There are a number of exceptions to the charge, these include the following:

· An individual’s sole or main residence, including where “rent a room relief” is claimed.
· Property not located in the Republic of Ireland.
· Newly constructed residential property that is held as part of trading stock and that has never been either sold or used as a residence.
· A mobile home or caravan.
· A residential property owned by certain charities.

An exemption can also apply where there is joint ownership of a property after a divorce or separation agreement.

An exemption also applies to a “Granny Flat” in which a relative lives if it is provided free of rent and if it is located no more than two kilometres from the residence of the owner.

An exemption also applies where a single property houses multiple tenants. A single charge will be liable if the each tenant has their own bedroom and share the facilities or amenities of the house.


About Allen Morrissey & Co
We offer accounting and bookkeeping services to small business owners. Our tax team will assist you in the dealing with the Revenue.

For further information
Allen Morrissey & Co
Brendan Allen

Hillview House
Co Kildare

Phone: 045 892434
Email: click to reveal