Jim Daly (Cork South West, Fine Gael)
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Question 357: To ask the Minister for the Environment, Community and Local Government the liability of a limited company by private shares in respect of the non-principal private residence tax levy for persons with a second home when the said company is the owner of multiple units, the owners of the company have no principal private residence and there are multiple shareholders of the limited company; if tax is due, is it due from the company or the individual share holders; and if he will make a statement on the matter. [11778/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act, 2009, which sets out the detail of the €200 charge on non-principal private residences, is structured with a starting position of a universal liability for residential property in respect of the charge. The Act exempts certain buildings and individuals from this liability, the most important exemption being where a property is occupied by an owner as his or her sole or main residence on the liability date.

The exemptions in the Act applying to owners apply specifically to owners as individuals and are not applicable to companies. Any residential property owned by a company is liable for the charge unless the building concerned is exempt under section 2 of the Act.