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Tax Code

Dáil Éireann Debate, Wednesday - 29 September 2010

Wednesday, 29 September 2010

Ceisteanna (1331)

Pat Breen

Ceist:

1421 Deputy Pat Breen asked the Minister for the Environment, Heritage and Local Government his plans to amend the legislation in respect of the imposition of a €200 tax for second homes to allow local authorities to waiver in genuine circumstances the penalty of €20 per month per property imposed; and if he will make a statement on the matter. [32067/10]

Amharc ar fhreagra

Freagraí scríofa

The Government decided to broaden the revenue base of local authorities through the introduction in the Local Government (Charges) Act 2009 of the charge on non-principal private residences. The charge is set at €200 per dwelling and is being levied and collected by local authorities. While the legislation makes no provision for any waiver of the charge or of any penalties due, section 9 of the Act places collection of the charge under the care and management of the relevant local authority.

I have no plans at present to amend the legislation.

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