Paul Connaughton (Galway East, Fine Gael)
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Question 332: To ask the Minister for the Environment, Community and Local Government if a homeowner whose parent has a right of residence in the house until their death is liable to pay the non-principal private residence charge when the home is not a holiday home and is not available for rental; and if he will make a statement on the matter. [26206/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009 gives effect to the €200 charge on non-principal private residences. The most important exemption under the Act is for principal private residences. If a person owns a property other than one that they reside in as their principal private residence, then it may be liable for the charge.

The Act defines "owner" at section 1 as "a person . . . who . . . is entitled to receive the rent of the property, or where the property is not let, would be so entitled if it were so let".

Where a property is willed or gifted to an individual and a right of residence is retained by the original owner or occupier, I have been advised that liability to pay the charge depends on whether the right of residence is exclusive. If the right of residence is exclusive and the owner does not have an entitlement to seek or receive rent, he or she is not an "owner" within the meaning of the Act until that right ceases to affect the property. In such a case, there would be no liability for the charge.