Róisín Shortall (Dublin North West, Labour)
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Question 126: To ask the Minister for the Environment, Heritage and Local Government if an Irish citizen who is renting our their property here but who resides outside the EU is liable for the non-principal private residence charge; and if he will make a statement on the matter. [10953/10]

John Gormley (Dublin South East, Green Party)
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The €200 charge on non-principal private residences, which was introduced in the Local Government (Charges) Act 2009, is payable in respect of any residential property in the State in which the owner does not live as his or her sole or main residence. The country of residence of the owner is irrelevant for the purposes of the Act.