Written answers

Tuesday, 6 October 2009

Department of Environment, Heritage and Local Government

Tax Code

9:00 pm

Photo of Phil HoganPhil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 945: To ask the Minister for the Environment, Heritage and Local Government if he will consider a circular letter to local authorities to allow the introduction of a waiver scheme for persons who have lost their job in respect of the €200 charge for non-principal private residences; and if he will make a statement on the matter. [34713/09]

Photo of Seymour CrawfordSeymour Crawford (Cavan-Monaghan, Fine Gael)
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Question 946: To ask the Minister for the Environment, Heritage and Local Government the position regarding the €200 charge on an a house (details supplied); and if he will make a statement on the matter. [34933/09]

Photo of Denis NaughtenDenis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 947: To ask the Minister for the Environment, Heritage and Local Government if a person who is resident in the UK but who has a holiday home here, is liable to the second home property tax; and if he will make a statement on the matter. [34704/09]

Photo of Phil HoganPhil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 952: To ask the Minister for the Environment, Heritage and Local Government if a person will be liable for property tax when a house is owned by a child of parents to release funds for medical expenses; and if he will make a statement on the matter. [33067/09]

Photo of Mary UptonMary Upton (Dublin South Central, Labour)
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Question 954: To ask the Minister for the Environment, Heritage and Local Government the reason a person (details supplied) is expected to pay the non-principal private residence charge, when in fact they only own one property; and if he will make a statement on the matter. [33135/09]

Photo of Mary UptonMary Upton (Dublin South Central, Labour)
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Question 956: To ask the Minister for the Environment, Heritage and Local Government if the non-principal private residence charge will be liable on vacant houses (details supplied); and if he will make a statement on the matter. [33190/09]

Photo of Máire HoctorMáire Hoctor (Tipperary North, Fianna Fail)
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Question 969: To ask the Minister for the Environment, Heritage and Local Government if the €200 second house levy applies in the case of a person (details supplied). [33427/09]

Photo of John O'MahonyJohn O'Mahony (Mayo, Fine Gael)
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Question 973: To ask the Minister for the Environment, Heritage and Local Government if a person who is not living here, but owns a home here, has to pay the €200 charge under the Local Government (Charges) Act 2009 second home tax; and if he will make a statement on the matter. [33544/09]

Photo of Joe CostelloJoe Costello (Dublin Central, Labour)
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Question 999: To ask the Minister for the Environment, Heritage and Local Government the terms of the tax on second homes; and if he will make a statement on the matter. [34069/09]

Photo of John GormleyJohn Gormley (Dublin South East, Green Party)
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I propose to take Questions Nos. 945 to 947, inclusive, 952, 954, 956, 969, 973 and 999 together.

The Government has decided to broaden the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge is payable by the owners of private rented accommodation, holiday homes and any other residential property that is not the owner's sole or main residence.

While detailed guidance has been provided to local authorities for the purpose of applying the Local Government (Charges) Act 2009, covering, inter alia, the terms and definitions used in the Act and their broad application, interpretation and implementation of the legislation is a matter for the local authorities in the first instance.

Given the modest nature of this charge, I do not propose to introduce a waiver scheme at the present time.

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