The Government has decided to broaden the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge, which is set at €200, is payable by the owners of private rented accommodation, holiday homes and any other residential property that is not the owner's sole or main residence.
While detailed guidance has been provided to local authorities for the purpose of applying the Local Government (Charges) Act 2009, covering, inter alia, the terms and definitions used in the Act and their broad application, interpretation and implementation of the legislation is a matter for the local authorities in the first instance.