Ciarán Lynch (Cork South Central, Labour)
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Question 200: To ask the Minister for the Environment, Heritage and Local Government if he will rectify the anomaly whereby the executor of a will who is a homeowner is deemed liable for non-principal private residence charge even if not a beneficiary of the will because the estate vests in the executor during the course of the probate; and if he will make a statement on the matter. [8144/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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1The Local Government (Charges) Act 2009, which introduced the €200 charge on non-principal private residences, levies the charge on owners of certain residential properties. Legal advice has been sought in relation to the correct approach to be taken where an owner has died and the estate has not yet been vested in a beneficiary. The advice received is to the effect that in such cases there would be no person who would meet the definition of owner in the Local Government (Charges) Act 2009 until either probate has been granted or letters of administration have issued in respect of a property. In a probate case, the legal advice is that the executor would then become the owner for the purposes of the Act until the property becomes vested in the beneficiary. I have no plans to amend the charge on non-principal private residences in this respect at present.