Frank Feighan (Roscommon-South Leitrim, Fine Gael)
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Question 295: To ask the Minister for the Environment, Heritage and Local Government if persons who reside permanently in the UK who have inherited the family home here are subject to the €200 second home tax; and if persons resident in the UK and have secured a home for retirement here are subject to this tax. [44364/09]

John Gormley (Dublin South East, Green Party)
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The charge, on all non-principal private residences, which is set at €200, is payable by owners of private rented accommodation, holiday homes and any other residential property that is not the owner's sole or main residence. If a person resident in another country owns a residential property here that is not his or her sole or main residence, he or she would be liable for the charge in respect of the property in the State.

John Deasy (Waterford, Fine Gael)
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Question 296: To ask the Minister for the Environment, Heritage and Local Government when the non-principal private residence tax in respect of 2010 is due for payment; if persons who paid the tax in 2009 will be required to renew the tax before 12 months have elapsed since the initial payment; and if he will make a statement on the matter. [44377/09]

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 owners of private rented accommodation, holiday homes and any other residential property that is not the owner's sole or main residence.

Section 3(2) of the Local Government (Charges) Act 2009 provides that the liability date for this charge in 2010 and in future years will be 31 March.