Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 386: To ask the Minister for the Environment, Heritage and Local Government if the non-principal private residential tax applies to the beneficiary of a property willed to them by a sibling when the property remains the principal residence of one of the surviving siblings for this person's lifetime [details supplied]. [35413/09]

Máire Hoctor (Tipperary North, Fianna Fail)
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Question 394: To ask the Minister for the Environment, Heritage and Local Government if the €200 second house levy applies in the case of a person to whom an interest in a house was transferred by an aunt, but the aunt, though no longer residing at that property and in full-time residential care, retains the right to reside there during her lifetime. [35463/09]

John Gormley (Dublin South East, Green Party)
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I propose to take Questions Nos. 382, 386 and 394 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. As this Act is new legislation, in operation only since July 2009, I have no plans to propose any amendments at this present time.