Charlie O'Connor (Dublin South West, Fianna Fail)
Link to this: Individually | In context

Question 394: To ask the Minister for the Environment, Heritage and Local Government his views on whether it is reasonable that the imposition of a €200 charge per dwelling unit is payable twice in six months, particularly for business owners who have multiple buy-to-let properties; his plans to include the charge as a business expense to be recognised by the Revenue Commissioners; if, in view of current downturn in rental rates for residential properties, he will consider an exceptional measure to give additional time for payment in 2010 to owners of buy-to-let dwellings; and if he will make a statement on the matter. [10115/10]

Charlie O'Connor (Dublin South West, Fianna Fail)
Link to this: Individually | In context

Question 411: To ask the Minister for the Environment, Heritage and Local Government if, in view of the current downturn in rental rates for residential properties, he will consider allowing local authorities to give additional time for payment in 2010, to owners of buy-to-let dwellings who are facing a demand next month for payment of the local charge for the second time in six months; his views on whether it is reasonable that the imposition of a €200 charge per dwelling unit is payable twice in six months, particularly for business owners who have multiple buy-to-let properties; and if he will make a statement on the matter. [10114/10]

John Gormley (Dublin South East, Green Party)
Link to this: Individually | In context

I propose to take Questions Nos. 394 and 411 together.

The €200 non-principal private residence charge was introduced in the Local Government (Charges) Act 2009, which came into force in July 2009. As an exceptional measure for the year of introduction, the liability date for the charge was fixed at 31 July 2009. The Act provides that the liability date for 2010 and future years is 31 March 2010.

Payment does not fall due until two months after the liability date and there is a further one month's grace period before penalties for late payment commence. A person liable for the charge in 2010 thus has until 30 June 2010 to meet that liability without incurring any additional charge. I have no plans to extend this period.

The question of tax deductibility in respect of the charge is a matter for the Revenue Commissioners.