Marcella Corcoran Kennedy (Laois-Offaly, Fine Gael)
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Question 309: To ask the Minister for the Environment, Community and Local Government in relation to non-principal private residence, NPPR, tax, if there is an exemption in the case of properties occupied by relatives who are not paying rent, for example, the granny-flat exemption; if the property is within 2 km of the family home is the property still liable under the NPPR; and if he will make a statement on the matter. [19951/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009, which sets out the detail of the charge, is premised on a universal liability for residential property in respect of the charge. It exempts 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.

Section 4(6) of the Act includes an exemption for property in which a relative of the owner is living rent-free, as long as that residence is on the same property or within two kilometres of the owner's main residence. This provision was intended principally to cater for situations in which accommodation might be provided for an elderly parent by a son or daughter, and follows precedent from Revenue legislation dealing with the home carer tax credit.