Dáil Éireann Debate, Thursday - 5 November 2009
193 Deputy James Bannon asked the Minister for the Environment, Heritage and Local Government his views on if it is equitable that a person (details supplied) in County Longford who owns a house in a rural area and pays a mortgage on it and is also paying rent for a room in Dublin during the working week to access employment, should be expected to pay the €200 tax on her own home. [39761/09]
Amharc ar fhreagra199 Deputy Martin Ferris asked the Minister for the Environment, Heritage and Local Government if a person whose sole residence is here but who stays with family in the north of Ireland during the week while working is liable to the non principal private residence charge. [39756/09]
Amharc ar fhreagraI propose to take Questions Nos. 193 and 199 together.
The Government has decided to broaden the revenue base of local authorities through the introduction of this charge on non-principal private residences, which is set at €200 per dwelling and is being levied and collected by local authorities.
While detailed guidance has been provided to local authorities for the purposes of applying the Local Government (Charges) Act 2009, covering, inter alia, the terms and definitions used in the Act and their local application, interpretation and implementation of the legislation is a matter for the local authorities in the first instance.
194 Deputy George Lee asked the Minister for the Environment, Heritage and Local Government if a house that is split into a number of bed-sits is liable to pay the non-principal private residence tax once or a number of times; the reason for this; and if he will make a statement on the matter. [39938/09]
Amharc ar fhreagraThe Government has decided to broaden the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge 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.
The Local Government (Charges) Act 2009, which sets out the detail of the charge, defines residential property as including flats, apartments and bedsits. The €200 charge is payable on each unit of accommodation used, or suitable for use, as a separate dwelling, whether or not any amenity or facility in the building or premises may be shared. The owner of a house split into a number of bedsits would thus be liable for the charge on each unit in that house.
195 Deputy Noel J. Coonan asked the Minister for the Environment, Heritage and Local Government the way he regulates the non-principal private residencies charge; the way it is decided that a property is exempt from the charge; if each local authority has their own engineer who checks the property to confirm if it is liable or not; the breakdown of the local authorities that have such an engineer and for those local authorities who do not have such an engineer; and if he will make a statement on the matter. [39720/09]
Amharc ar fhreagraThe Local Government (Charges) Act 2009, which sets out the detail of the €200 charge on non-principal private residences, provides for a starting position of universal liability and goes on to exempt certain buildings and owners from the charge, the most important exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date.
While detailed guidance has been provided to local authorities for the purposes of applying the Local Government (Charges) Act 2009, covering, inter alia, the terms and definitions used in the Act and their local application, interpretation and implementation of the legislation is a matter for the local authorities in the first instance.
The allocation of staff within a local authority is a matter for the local authority concerned.
