Dan Neville (Limerick West, Fine Gael)
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Question 235: To ask the Minister for the Environment, Heritage and Local Government if he will allow extra time for persons to pay the residential property tax on second homes in view of the lack of information available to persons who had queries relating to this tax; his views on changing the date that the second payment is due that is in 2010 to at least 12 months from the date they would have applied in 2009; and if he will make a statement on the matter. [40792/09]

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. The charge 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 the income from the charge will be retained by the individual local authorities that collect it.

The liability date for 2009 was 31 July 2009 and payment became due two months later, on 30 September 2009. There was then a further period of one month's grace before late charges commenced on 1 November 2009. There was thus ample time - a total of three months - for a person to pay the charge before any penalties commenced. The charge is payable on a point-in-time basis on a single liability date in each calendar year. That liability date will be 31 March in 2010 and in future years.