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Gnáthamharc

Local Authority Charges.

Dáil Éireann Debate, Tuesday - 24 November 2009

Tuesday, 24 November 2009

Ceisteanna (38)

Thomas P. Broughan

Ceist:

68 Deputy Thomas P. Broughan asked the Minister for the Environment, Heritage and Local Government his views on the abolition of the provision under section 4(6)(a) of the Local Government Charges Act 2009 whereby an arbitrary 2 km governs liability for a charge on non-principal private residence occupied by a relative; if not, the way and the person by whom the distances are to be measured; if the distance will be as the crow flies or for instance by measuring a bus route; if there is a provision for leeway when the elderly parent resides an additional 0.1 km or 0.2 km and so on away from the principal residence; and if he will make a statement on the matter. [42932/09]

Amharc ar fhreagra

Freagraí scríofa

The Government has decided to broaden the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge, which is set at €200 per annum, is payable by owners of private rented accommodation, holiday homes and any other residential property that is not the owner's sole of main residence.

Section 4(6) of the Local Government (Charges) Act provides for an exemption from the charge in a situation where a relative of the owner is living rent-free in a property, a long as that property is no more than two kilometres from the owner's residence. The intention behind this provision was principally to cater for a situation where accommodation would be provided for an elderly parent by a son or daughter in order that the parent concerned could retain a measure of independent living for as long as possible. The two kilometres provision is not arbitrary but follows precedent from the Revenue Commissioners' legislation dealing with the home carer tax credit. I have no plans to amend this provision.

While the Act is silent on how the two kilometres might be measured, interpretation and implementation of the legislation is a matter for the local authorities in the first instance.

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