Pat Breen (Clare, Fine Gael)
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Question 1421: To ask the Minister for the Environment, Heritage and Local Government his plans to amend the legislation in respect of the imposition of a €200 tax for second homes to allow local authorities to waiver in genuine circumstances the penalty of €20 per month per property imposed; and if he will make a statement on the matter. [32067/10]

John Gormley (Dublin South East, Green Party)
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The Government decided to broaden the revenue base of local authorities through the introduction in the Local Government (Charges) Act 2009 of the charge on non-principal private residences. The charge is set at €200 per dwelling and is being levied and collected by local authorities. While the legislation makes no provision for any waiver of the charge or of any penalties due, section 9 of the Act places collection of the charge under the care and management of the relevant local authority.

I have no plans at present to amend the legislation.