Joe McHugh (Donegal North East, Fine Gael)
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Question 337: To ask the Minister for the Environment, Heritage and Local Government if he acknowledges that the non-principal private residence tax is being levied on owners of non-principal residences this month; if he further acknowledges that this tax is being levied this month on owners who paid the annual tax on 31 July 2009; the reason the tax is being levied twice in one tax year; his views on whether owners who paid that tax on 31 July 2009 should not be asked to pay the tax until 31 July 2010; if he will treat with one specific case (details supplied) in County Donegal; and if he will make a statement on the matter. [21832/10]

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.