Tuesday, 28 June 2011
Department of Environment, Community and Local Government
Local Authority Charges
Question 326: To ask the Minister for the Environment; Community and Local Government the reason landlords on the rental accomodation scheme are exempt from the second home tax but those providing accommodation under the rent allowance scheme are liable for payment; and if he will make a statement on the matter. [17098/11]
The charge on all non-principal private residences, designed to broaden the revenue base of local authorities, is payable by the owners of private rented accommodation, holiday homes and other non-principal private residences.
Landlords of property rented under the Rental Accommodation Scheme are paid directly by the local authority, for the provision of accommodation to those in need of long term accommodation and are exempt from the charge under section (2)(i)(f) of the Local Government (Charges) Act 2009. This provision was included in order to encourage take-up on the scheme.
Other specific exemptions are contained in the Act for the provision of long term accommodation by the State, Local Authority and Voluntary and Co-operative providers. These exemptions do not include landlords who provide rental accommodation to tenants who may be in receipt of rent allowance.
Question 327: To ask the Minister for the Environment; Community and Local Government if it is the practice to issue notification of non principal private residence demands annually to property owners; and if he will make a statement on the matter. [17116/11]
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. The Act places the onus on the owner to assess his or her liability in the first instance and there is no obligation on local authorities to issue invoices or demands.
I understand, however, that e-mail and postal reminder notifications have been issued to those who paid the charge last year in respect of their possible liability for 2011.