Thomas Byrne (Meath East, Fianna Fail)
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Question 232: To ask the Minister for the Environment, Heritage and Local Government if a person who is a homeowner is liable to pay non-principal private residence tax on that property if they are forced to rent and live in a separate property due to work commitments; and if he will make a statement on the matter. [40819/09]

John Gormley (Dublin South East, Green Party)
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The Government has decided to broaden the revenue base of local authorities through the introduction of this charge on non-principal private residences, which is set at €200 per dwelling and is being levied and collected by local authorities. It will be used to support the provision of local services and income from the charge will be retained by individual local authorities that collect it. The Local Government (Charges) Act 2009, which sets out the detail of the charge, is structured with a starting position of a universal liability for residential property in respect of the charge. It goes on to exempt 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. In a case where a person owns a property in which he or she does not live and his or her sole or main residence is a rented property, there would be a liability for the charge in respect of the property owned by the person unless it is otherwise exempt under the provisions of the Act.