George Lee (Dublin South, Fine Gael)
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Question 368: To ask the Minister for the Environment, Heritage and Local Government if an Irish citizen living abroad who is renting out their sole home here is liable for the non-principal private residence charge; and if he will make a statement on the matter. [35190/09]

Brendan Kenneally (Waterford, Fianna Fail)
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Question 399: To ask the Minister for the Environment, Heritage and Local Government the reason people from abroad who own one residence here are being asked to pay the new €200 tax, in view of the fact that on the introduction of this measure it was presented as being a tax on a second home or residence here; his views on whether such people have a second home or residence here; and if he will make a statement on the matter. [35627/09]

John Gormley (Dublin South East, Green Party)
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I propose to take Questions Nos. 368 and 399 together.

The Government has decided to broaden the revenue base of local authorities by introducing this charge on all non-principal private residences, including private rented accommodation, holiday homes and any other residential property that is not the owner's sole or main residence. The charge has been set at €200 per annum. The Local Government (Charges) Act 2009 is premised on a universal liability for residential property in respect of the charge, but exempts certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence. A person who owns a property in this country which is not his or her main residence is liable for the charge unless otherwise exempt, regardless of which country he or she normally resides in.