John O'Mahony (Mayo, Fine Gael)
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Question 329: To ask the Minister for the Environment, Heritage and Local Government the exemptions that are available to persons under the Local Government (Charges) Act 2009 second home tax; and if he will make a statement on the matter. [32513/09]

John Gormley (Dublin South East, Green Party)
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The Government decided to broaden the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge is set at €200 per dwelling and payment must be made by 30 September 2009.

The most important exemption under the Local Government (Charges) Act 2009 is for principal private residences. If a person owns a property other than one that they reside in as their principal private residence, then it may be liable for the charge.

Further exemptions provide, for example, for buildings that are newly constructed but unsold and form part of the trading stock of a business; with heritage merit; let directly or indirectly by local authorities for social housing; let by voluntary housing bodies; the subject of a shared ownership arrangement with local authorities; and buildings for which commercial rates are paid. In addition exemptions apply where a person purchases a property for use as a principal private residence provided they dispose of their existing property within 6 months; a charity owns the property; and where a spouse or ex spouse has an interest in a property after a divorce or separation agreement but does not reside there. Granny flats and principal private residences that have to be vacated due to long term illness are also exempt if certain criteria are fulfilled.

The fact that a house is not used or lived in does not of itself remove the liability of an owner to the charge. The definition of a 'dwelling' in the legislation is relevant when considering whether a residential property that is not used or lived in is liable to the charge. My Department has issued guidelines to local authorities which includes suggested indicators as to what makes a house suitable for use as a dwelling for the purposes of determining any liability to the charge. These indicators include the structure of the house, whether or not it has a roof, whether or not it is so affected by dampness as to render it unsuitable for habitation, and whether or not it has sanitary facilities including a water closet and water supply.