Richard Bruton (Dublin North Central, Fine Gael)
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Question 374: To ask the Minister for the Environment, Heritage and Local Government if a house rented in a number of bedsits is liable for a second home tax on each bedsit; and if the payment is allowable against the rent income for tax purposes. [40435/09]

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 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.

The Local Government (Charges) Act 2009, which sets out the detail of the charge, defines residential property as including flats, apartments and bedsits. The €200 charge is payable on each unit of accommodation used, or suitable for use, as a separate dwelling, whether or not any amenity or facility in the building or premises may be shared. The owner of a house split into a number of bedsits would thus be liable for the charge on each unit in that house.

The question of whether the charge is allowable against income for tax purposes is a matter for the Revenue Commissioners.