Niall Collins (Limerick, Fianna Fail)
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Question 137: To ask the Minister for the Environment, Community and Local Government his views on the implementation of the non-principal private residence or second home levy wherein two such properties side by side as one, a single letting paying one levy and the other in multiple units such as bed-sits allegedly liable for the multiples of the levy; and the action he proposes to take in that context. [12988/11]

Willie Penrose (Longford-Westmeath, Labour)
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The Government decided in 2009 to broaden the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge is payable by the owners of private rented accommodation, holiday homes and any other residential property that is not the owner's sole or main residence.

The Local Government (Charges) Act 2009, which sets out the detail of the charge, defines residential property as including flats, apartments and bed-sits. The €200 charge is payable on each unit of accommodation used, or suitable for use as a separate dwelling, whether or not any amenity or facility in the building or premises may be shared. The owner of a house split into a number of bed-sits is thus liable for the charge on each unit in that house.

The view was taken when the Bill was being debated in the Oireachtas that this was the fairest approach. While there are no plans to amend the charge on non-principal private residences in this respect at present, the views of the Deputy will be taken into account in any future assessment of the charge.