Peadar Tóibín
Ceist:407 Deputy Peadar Tóibín asked the Minister for the Environment, Community and Local Government the position regarding the non-principal private residence charge (details supplied). [30841/12]
Amharc ar fhreagraTuesday, 26 June 2012
Ceisteanna (331)
Freagraí scríofa
The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities by introducing a charge on non-principal private residences. The charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties.
The Act has 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 charge, even if it is the only property that person owns.