Mary Upton (Dublin South Central, Labour)
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Question 182: To ask the Minister for the Environment, Heritage and Local Government if he will address the concerns of a person (details supplied) in Dublin 12 regarding the early demand for the payment of the charge on second homes; and if he will make a statement on the matter. [15879/10]

John Gormley (Dublin South East, Green Party)
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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. 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.