Dáil Éireann Debate, Thursday - 3 November 2011
104 Deputy Dominic Hannigan asked the Minister for the Environment, Community and Local Government if a person who resides in rented accommodation while owning a principal residence they no longer live in due to necessity of employment in a different part of the country, are liable under section 5(c) of the Local Government (Charges) Act 2009; and if he will make a statement on the matter. [32548/11]
View answerThe €200 charge on non-principal private residences is payable by the owners of private rented accommodation, holiday homes and other non-principal residences. The most important exemption under the Local Government (Charges) Act 2009 is for a person's sole or main residence. However, any one individual can have only one such residence.
In a situation where a person owns a property in which he or she does not live and his or her sole or main residence is a rented property, there would be a liability for the charge in respect of the property owned by the person, unless it is otherwise exempted under section 4 of the Act.
