Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 266: To ask the Minister for the Environment, Heritage and Local Government if the non-principal private residential tax has to be paid by a person on a second property where relatives holiday in this property annually; and if he will make a statement on the matter. [37857/09]

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 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.