Ciarán Lynch (Cork South Central, Labour)
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Question 264: To ask the Minister for the Environment, Heritage and Local Government if he will correct the anomaly under section 4(6)(a) of the Local Government Charges Act 2009, whereby an arbitrary two kilometres governs the liability for the charge; and if he will make a statement on the matter. [36015/09]

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, which sets out the detail of the charge, is premised on a universal liability for residential property in respect of the charge. It 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 on the liability date.

Section 4(6) of the Act includes an exemption for property in which a relative of the owner is living rent-free, as long as that residence is on the same property or within two kilometres of the owner's main residence. This provision was intended principally to cater for situations in which accommodation might be provided for an elderly parent by a son or daughter, and follows precedent from Revenue legislation dealing with the home carer tax credit.