Niall Collins (Limerick, Fianna Fail)
Link to this: Individually | In context

Question 95: To ask the Minister for the Environment, Community and Local Government if the non-principal private residence charge is payable on investment properties at which an owner can avail of tax relief and capital allowances including section 23 type relief, section 50 type relief, including student accommodation, nursing homes, tourist accommodation and hotel accommodation; and if he will make a statement on the matter. [11064/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

The Local Government (Charges) Act 2009, which sets out the detail of the €200 charge on non-principal private residences, is structured from a starting position of a universal liability for the charge in respect of residential property. It goes on to exempt certain properties and owners from the charge, the most significant exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date.

While there is no specific exemption from the charge for investment properties for which an owner can avail of tax relief and capital allowances, the Local Government (Charges) Act makes it clear that a property will be exempt from the charge if it is liable for commercial rates.