Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 101: To ask the Minister for the Environment, Heritage and Local Government if the new property tax applies to someone whose first home is in England and owns a derelict uninhabitable house here; and if he will make a statement on the matter. [32822/09]

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.

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 include 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. A property that is not suitable for use as a dwelling should not be regarded as a dwelling within the meaning of the Act.