Paul Bradford (Fine Gael)

I thank the Minister for coming to the House this evening to respond to my contribution on the household charge. Following the decision to introduce this tax, there is great maturity and acceptance among the majority of the Irish that the country and local government must be funded. While no one wishes to pay taxes, there is significant and substantial take-up of this tax.

I have a few queries regarding the operation of the scheme. It is important that we try to clarify any anomalies that might emerge and ensure people know exactly who is and is not obliged to pay the tax. Will the Minister clarify the position with apartments and bedsit units, particularly single bedsit units in a house? My understanding is that if separate kitchen facilities are provided, the charge is applicable but if there is some type of central cooking or dining area, it might be different. I would be obliged if the Minister would clarify the position in that regard.

Second, will the Minister clarify the position concerning the non-principal private residence or second home charge? I have received a number of queries from people who claim they are unable to get a precise and immediate response from the Department. Will the Minister confirm that people who are eligible to pay the €100 household charge must pay not only that charge but also the tax on the second property, if they have such a property?

I believe people are now buying into the household charge, not because they wish to but because they know they must. I have come across a number of cases where people realise that an older or disused house should have previously been subject to the non-principal private residence tax of €200 per year. They are now worried that they should have paid the €200 per annum two or three years ago. I understand there is a €20 per month levy or fine for not doing so and they are worried about coming forward. Is there any possibility that the Minister could make some arrangement to encourage those people to regularise their affairs? Of course we cannot mention the word "amnesty" any longer, but perhaps some arrangement could be made to assist those people.