The Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The self-assessed Charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. The legislative basis for the Non-Principal Private Residence Charge, as set out in the amended 2009 Act, has not altered from 2012 to 2013. A person in receipt of rental income is assessed for income tax on the basis of allowable expenses incurred in earning those rents. What constitutes an allowable expense is set out in the Tax Acts. I understand from the Revenue Commissioners that the Charge is not on the list of allowable items in those Acts and therefore it is not an allowable expense in computing taxable rental income. Queries concerning changes to the wider tax code which may impinge on the Non-Principal Private Residence Charge should be directed to the Minister for Finance.