Section 836 of the Taxes Consolidation Act provides for a tax deduction under section 114 of the Taxes Consolidation Act 1997 in respect of the cost of maintaining a second residence where, arising out of the performance of his or her duties, a Minister or a Minister of State is obliged to maintain that second residence in addition to his or her main residence. The allowance is confined to office holders who represent constituencies outside the Dublin area and is known as the Dual Abode Allowance. As the Deputy is aware, overnight expenses are not paid to office holders.
The residence in respect of which the Dual Abode Allowance can be claimed is the office holder's second residence and can be claimed if they own or rent the second residence in Dublin or if they use hotel or guesthouse accommodation as a second residence.
There is no exemption from the Local Property Tax for Ministers or Ministers of State in their personal capacity, nor is there any provision in the Finance (Local Property Tax) Act 2012 (as amended) for an exemption from the Local Property Tax (LPT) in relation to second residences in respect of which the 'Dual Abode Allowance' is claimed.