Brendan Griffin (Kerry South, Fine Gael)
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Question 111: To ask the Minister for the Environment, Community and Local Government if he will consider a waiver of the non-principal private residence tax for persons forced to migrate for work purposes due to the economic situation; and if he will make a statement on the matter. [16874/11]

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. A person who owns a property in this country which is not his or her main residence is liable for the charge unless otherwise exempt, regardless of which country he or she normally resides in. I have no plans at present to introduce a waiver scheme.

Patrick O'Donovan (Limerick, Fine Gael)
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Question 112: To ask the Minister for the Environment, Community and Local Government if he will clarify his position regarding the imposition of water charges and commercial rates on community child care initiatives. [16963/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Commercial rates are local property taxes that are levied by local authorities on commercial properties rateable under the Valuation Act 2001. Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered on the valuation lists prepared by the independent Commissioner of Valuation. The determination of the annual rate on valuation, which is applied to property valuations to calculate rates, is a decision taken locally by the elected members of a local authority in their annual budget.

With regard to the application of rates to childcare facilities, local authorities levy rates on commercial establishments. Where childcare provision is within a community facility, operating in a non-profit capacity, commercial rates do not generally apply.

The Water Pricing Framework adopted in 1998 requires local authorities to recover the cost of providing water services from all non-domestic users of these services. The policy provides for full cost recovery without profit, with charges based on metered consumption.