Brian Hayes (Dublin South West, Fine Gael)
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Question 314: To ask the Minister for the Environment, Heritage and Local Government the persons liable to pay the second home tax; if property has to be in the name of individuals for them to pay this tax; and if he will make a statement on the matter. [16352/10]

John Gormley (Dublin South East, Green Party)
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The Local Government (Charges) Act 2009 provides that, with certain exceptions, any person who owns a residential property in which he or she does not live as a sole or main residence becomes liable for the charge on that property. The Act defines "owner" as a person "entitled to receive the rent of the property or, where the property is not let, would be so entitled if it were so let." A "person" may be an individual or a company.