Local authority staff will not accept sworn affidavits when it comes to dealing with payments matters relating to the Non Principal Private Residence (NPPR) charge.
An annual fee of €200 was introduced by the Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011 as part of the NPPR charge, in respect of all residential property not used as the owner’s sole or main residence. A non principal private residence is any dwelling which is not used by its owner as his or her sole or main residence. The charge only applies to properties situated in Ireland.
Chief Executive of Clare County Council Pat Dowling was requested to review how the local authority deals with the charges at a recent sitting of the local authority.
In a proposal, Cllr Johnny Flynn (FG) asked that local authority staff have “regard to the fact that it is unreasonable to expect a property owner to have available documentary evidence that a property was their principal residence between 2009 and 2011 when their was no indication in the legislation current at that time that such evidence would be required; and that, specifically he instructs them to accept a sworn affidavit from a property owner to the effect that they are not liable for such payment as satisfying the requirements of Section 9, subsection 3 of the 2011 Act and that a Certificate of Waiver or Exemption be issued on such a basis”.
Advice provided in advance of the 2011 legislation to the Council stated that ‘where an owner determines their property is not liable for the charge, it is strongly recommended the owner should retain on file sufficient documentation to enable him/her to prove non-liability. The owner will be required to produce this proof when selling or transferring the property on a future date’.
Provision of Certificates of Exemption and Certificates of Discharge “are now required as part of the conveyance process. Clare County Council assesses every application in accordance with the various legislation governing NPPR and each file is dealt with on a case by case basis,” Director of Finance Noeleen Fitzgerald outlined.
She confirmed that the instruction for staff to accept sworn affidavit across all applications “will not be implemented”. Fitzgerald added, “To replace the requirement to provide all such information as it may reasonably require for the purpose of its making a decision in relation to the application with a sworn affidavit in all instances is not consistent with the legislation. There is file evidence of attempts to evade this charge during the conveyance process where the Council has secured contradictory evidence resulting in NPPR charges and penalties subsequently being confirmed as due and payable”.
Cllr Flynn said he fully supported the response from the Director of Finance. His motion was seconded by Cllr Shane Talty (FF).
