Dáil Éireann Debate, Tuesday - 19 January 2010
892 Deputy Joe McHugh asked the Minister for the Environment, Heritage and Local Government if his attention has been drawn to the fact that the non principal private residence charge imposes a significant financial demand on an organisation (details supplied); if he will consider revisiting the legislation with this in mind; if he will provide this organisation with a dispensation; and if he will make a statement on the matter. [1625/10]
Amharc ar fhreagraThe Local Government (Charges) Act 2009, which sets out the detail of the €200 charge on non-principal private residences, is structured with a starting position of a universal liability for residential property in respect of the charge. It goes on to exempt certain buildings and owners from this liability, 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. Where a property is not occupied by the owner, it falls liable for the levy, even if it is the only property that person owns.
A person does not have to own a property for it to be his or her sole or main residence. If a person spends the most part of his or her time in a house provided by his or her employer, then that becomes his or her main residence, and that person would become liable for the charge on the property he or she owns. Subject to the exemptions outlined in the Act, the charge applies equally to everybody who owns a residential property which is not their sole or main residence.
However, in relation to certain other residential properties, it should be noted that the Act exempts from the charge property of which the owner is a trust or body corporate approved as an eligible charity in accordance with Part 3 of Schedule 26A of the Taxes Consolidation Act 1997.
