Ned O'Keeffe (Cork East, Fianna Fail)
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Question 153: To ask the Minister for the Environment, Heritage and Local Government if a person (details supplied) in County Cork who is residing full-time with a relative is liable to pay the €200 property tax on their own property. [32650/09]

John Gormley (Dublin South East, Green Party)
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The charge on all non-principal private residences, designed to broaden the revenue base of local authorities, is an annual charge and it will be used to support the provision of local services.

The Local Government (Charges) Act 2009 exempts certain types of property and owners from the charge. The most important exemption under the Act is for a person's sole or main residence. However, any one individual can have only one such residence.

Granny flats and principal private residences that have to be vacated due to long term illness are also exempt if certain criteria are fulfilled. These criteria are not fulfilled in the case of an individual who moves from their home to reside with a relative who is unwell. In that instance, their relative's home is considered to be the main residence of all the individuals concerned, and the property owned by the carer and which now lies empty is not considered to be their main residence.

The Act, which imposes a modest charge on non-principal private residences to support the provision of local services where the properties concerned are located, does not seek to differentiate between such residences left vacant by the owner or made available for rent as the case may be.

Mattie McGrath (Tipperary South, Fianna Fail)
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Question 154: To ask the Minister for the Environment, Heritage and Local Government the situation regarding the new property tax in respect of a person who owns one house here, which is their principal residence while in the country, but who also owns another home in another country as they work between both countries; whether they would be obliged to pay the new tax; and if he will make a statement on the matter. [32669/09]

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 Local Government (Charges) Act 2009 exempts certain types of property and owners from the charge. The most important exemption under the Act is for a person's sole or main residence. However, any one individual can have only one such residence.

If a property is not occupied as the owner's sole or main residence it is liable to the charge, irrespective of where their actual sole or main residence is.