Deirdre Clune (Cork South Central, Fine Gael)
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Question 449: To ask the Minister for the Environment, Heritage and Local Government if the non-principal private residence payment applies to persons (details supplied); and if he will make a statement on the matter. [37661/10]

John Gormley (Dublin South East, Green Party)
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The Government in the Local Government (Charges) Act 2009 broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences. The charge is set at €200 and is being levied and collected by local authorities. With some exemptions, the charge applies to a residential property that is not the sole or main residence of the owner.

A person who is ordinarily resident abroad and owns property in the State which is not his or her main residence is liable for the charge in the same manner as a person resident in the State. The fact that a relative might be living in the property in question has no bearing on liability in this instance.

The Act does not make provision for any appeals process in respect of the non-principal private residence charge but instead places collection of the charge under the care and management of the relevant local authority.