Under the provisions of the Local Government (Charges) Act 2009, the charge on non-principal private residences is only payable in respect of a building used, or suitable for use, as a dwelling. It follows, therefore, that a building that is not habitable is exempt from the charge. While the Act does not define what might constitute a habitable, building, my Department has issued guidelines to local authorities to assist in the application of this provision. Local authorities have been asked to consider factors such as the building's structure — if it has a sound roof and whether it is affected by damp — and the availability of services such as sanitary facilities and a water supply when considering whether or not a building is suitable for use as a dwelling.