David Stanton (Cork East, Fine Gael)
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Question 310: To ask the Minister for the Environment, Heritage and Local Government if, under the Local Government (Charges) Act 2009, mobile homes, chalets and holiday homes in holiday parks and holiday villages and used primarily for holidays are exempt from paying the non-principal private residence charge; and if he will make a statement on the matter. [42524/10]

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, including holiday homes. Mobile homes do not come within the ambit of the Act.

Any property in respect of which commercial rates are paid is not liable under section 2 of the Act for the non-principal private residence charge.