Terence Flanagan (Dublin North East, Fine Gael)
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Question 167: To ask the Minister for Finance if he will respond to a query (details supplied); and if he will make a statement on the matter. [39560/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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There is no provision whereby a homeowner could offset the €200 local authority charge in respect of non principal private residences. Nor is the €200 charge a deductible expense in respect of rental income where such properties are let.

Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 168: To ask the Minister for Finance if tax is payable by a person who donates land to a registered charity; and if he will make a statement on the matter. [39561/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that Section 611 of the Taxes Consolidation Act (TCA) 1997 provides relief from Capital Gains Tax (CGT) involving the donation of an asset by a taxpayer to a charity. The donation must be a bone fide donation and not a commercial transaction at arm's length. In such circumstances, the transaction is treated as giving rise to neither a gain nor a loss for CGT purposes and thereby Capital Gains Tax would not be payable on such a donation.

I am further advised by Revenue that income tax relief for donations to charities under Section 848A of the TCA 1997 only applies where the donation takes the form of money or designated securities; it does not apply to a donation of land.