Joe McHugh (Donegal North East, Fine Gael)
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Question 211: To ask the Minister for the Environment, Heritage and Local Government if he will review the imposition of a non-principal residential tax on a person (details supplied); and if he will make a statement on the matter. [40957/10]

John Gormley (Dublin South East, Green Party)
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The Local Government (Charges) Act 2009, which introduces the charge on non-principal private residences, has as its starting position a universal liability for residential property in respect of the charge. It goes on to exempt certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date. If the owner does not live in the property as his or her sole or main residence, it becomes liable for the charge unless otherwise exempt, even if it is the only property that person owns. The use to which the property is put – whether it is vacant, rented out or used as a holiday home – is irrelevant for the purposes of the Act.

The Local Government (Charges) Act 2009 places collection of the charge under the care and management of the relevant local authority and I, as Minister for the Environment, Heritage and Local Government, do not have any review or appeal function under the provisions of the Act.