Written answers

Thursday, 15 October 2009

Department of Environment, Heritage and Local Government

Tax Code

Photo of Billy TimminsBilly Timmins (Wicklow, Fine Gael)
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Question 227: To ask the Minister for the Environment, Heritage and Local Government the position regarding the new local government charge for second homes in the case of a person who has been left the family home in which a family member has the right to live for his or her lifetime, so the person cannot enter the house or rent it to anyone in view of the fact that the family member is living in it; if, in view of this the person will be exempt from the new €200 charge; and if he will make a statement on the matter. [36454/09]

Photo of John GormleyJohn Gormley (Dublin South East, Green Party)
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The Government has decided to broaden the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge, which is set at €200, 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.

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