Noel Ahern (Dublin North West, Fianna Fail)
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Question 406: To ask the Minister for the Environment, Heritage and Local Government the position regarding the €200 home tax; if there is an exemption for pensioners; if a person can pay to either local authority or if there is flexibility in picking their main place of residence; the officials dealing with same in all local authority. [35708/09]

John Gormley (Dublin South East, Green Party)
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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. There is no specific exemption for pensioners.

The charge is payable to the local authority in the area in which the non-principal residence is situated and implementation of the charge is an issue for local authorities in the first instance. Assigning officials to deal with implementing the charge is a management matter for each local authority.