Christy O'Sullivan (Cork South West, Fianna Fail)
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Question 157: To ask the Minister for Finance if there are plans to introduce a new property tax on second homes that would include enterprises such as those that provide self-catering holiday accommodation on a commercial basis. [7225/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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In Budget 2009, I announced the Government's intention to introduce an annual charge of €200 on non principal private residences. This charge will be levied and collected by local authorities, and will be underpinned by legislation to be introduced by the Minister for the Environment, Heritage and Local Government. Any proposals for a more general property tax like all proposals for new tax or expenditure measures, will fall to be considered in the context of the ongoing development of budgetary and economic policy.