Olivia Mitchell (Dublin South, Fine Gael)
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Question 350: To ask the Minister for the Environment, Heritage and Local Government if his attention has been drawn to the fact that he indicated in a Dáil debate (details supplied) that this tax would be deductible as a normal business expense and that this now appears not to be the case; and if he will make a statement on the matter. [45414/09]

John Gormley (Dublin South East, Green Party)
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The charge on all non-principal private residences, which is set at €200 per dwelling, is payable by the owners of private rented accommodation, holiday homes and other non-principal residences. Under the provisions of the Act, any property which is liable for commercial rates is exempt from this charge.

The question of whether or not the charge is tax-deductible is a matter for the Revenue Commissioners.