The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The charge is set at €200 and is being levied and collected by local authorities.
The Act provides at section 4(6) for an exemption from the charge in a situation where the residential property in question is occupied rent-free as the sole or main residence of a relative of the owner and the sole or main residence of the owner is either on the same property or within two kilometres of it. The condition that the owner of the property must reside within two kilometres follows precedent from section 466A of the Taxes Consolidation Act 1997, which deals with the home carer tax credit.
I have no plans at present to amend the legislation relating to the non-principal private residence charge.