John Gormley (Dublin South East, Green Party)

The Bill takes as its starting point the introduction of a modest annual charge on the owners of non-principal private residences. An exemption is provided for owners of principal private residences and for certain local authority and social housing that is also used for the purpose of principal residence. These exemptions are provided in recognition of the fact that we all need somewhere to live. Most other dwellings are deployed by their owners for an economic purpose of one kind or another or are available to them to be so deployed. This underpins the charge. It is reasonable to ask the owners of properties that are, or can be, used to generate an economic return to make some contribution to the services that local authorities provide and that are necessary to enable an economic return to be made.

Nobody likes having to pay taxes or charges and nobody particularly likes imposing them either. It would not be reasonable for me to differentiate between rental properties and other non-principal private residences by exempting one type of non-principal private residence from the charge while leaving other such properties liable to it. I accept that self-catering holiday accommodation is a valuable resource from the perspective of our tourism infrastructure. These properties benefit tourists and the local economy alike. I hope they generate a reasonable economic return for the individuals and companies that own them, but accommodation of this kind is in the business of generating a return for its owners, and it usually will. For this reason, I cannot accede to the amendment.

I understand that self-catering accommodation is not normally liable for commercial rates even though it is in competition with other tourism infrastructure that is liable for rates. In these circumstances, the €200 fee is not a large charge when compared with a commercial rates bill. The House should note that section 2(1)(h) provides that in any case where commercial rates liability is incurred the €200 charge will not apply. Deputies can be assured that no self-catering accommodation or any other property will incur a liability for both the charge and commercial rates.

See this speech in context