Finian McGrath (Dublin North Central, Independent)
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Question 138: To ask the Minister for the Environment, Community and Local Government if he will examine a matter in respect of a person (details supplied). [14567/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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. Income from the charge is used to support the provision of local services.

With some exemptions, the charge applies to a residential property that is not the sole or main residence of the owner. A residential property, in the Act, means a building used, or suitable for use, as a dwelling and the definition of a dwelling includes that it must be a 'separate' dwelling. This suggests that dwellings under the Act must have their own independent access and facilities – as is the case for apartments and flats.

The Act places collection of the charge under the care and management of the relevant local authority, and interpretation and implementation of the legislation is a matter for the local authorities in the first instance.

Section 2(2) of the Act clarifies that, where bedrooms within a dwelling are let in circumstances where the persons concerned also enjoy use of common areas, each bedroom is not a separate unit of living accommodation to which the charge applies.

Section 4(1)(a)(ii) of the Act further provides that where a person partly occupies a dwelling as his or her sole or main residence and avails of and is entitled to the Revenue Commissioner's Rent-a-Room Scheme no liability for the charge will apply.

Peter Mathews (Dublin South, Fine Gael)
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Question 139: To ask the Minister for the Environment, Community and Local Government his plans for those who rented out their private residences and are now living in rented accommodation due to family circumstances to be exempt from the non-principal private residence levy; and if he will make a statement on the matter. [14547/11]

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. It goes on to exempt certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date.

In a case where a person owns a property in which he or she does not live and his or her sole or main residence is a rented property, there would be a liability for the charge in respect of the property owned by the person unless it is otherwise exempt under the provisions of the Act.

I currently have no plans to amend the legislation in this respect but I will take the views of the Deputy into account in any future assessment of the charge.