John Gormley (Dublin South East, Green Party)

A number of Senators have referred to a granny flat. The question of whether these are separate dwellings is relevant and was part of our discussion during the interval. Given the different arrangements people make regarding adjacent living accommodation for their parents, for example, in terms of access and the extent of living accommodation in the flat, some granny flats are likely to constitute separate accommodation within the provisions of the Bill and some will not. Those that are not separate will not be liable for a charge. I accept, however, that other granny flats will constitute separate accommodation and liability for the charge will depend on ownership of the property where it is used as a principal private residence. Where those living in the accommodation do not own the granny flat the owners will, in common with others who own second properties, be liable for the charge.

With regard to the Senator's point about the Revenue Commissioners, those discussions will have to take place with the Revenue Commissioners. If the Senator is saying that what occurred previously sets a precedent now, he will have to flesh out what he means. As far as I am concerned, this legislation is clear. If the Senator is saying that we should make an exemption, it does not arise in this case. We cannot make an exemption. I have set out how it applies to that accommodation, and I do not believe an exemption arises with regard to how the Revenue Commissioners have acted heretofore.