Timmy Dooley (Clare, Fianna Fail)
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Question 343: To ask the Minister for the Environment, Community and Local Government if he will clarify the exemptions on the second home tax and particularly the exemption on nearby second homes; if this exemption or waiver applies to urban and rural second homes; if there is any provision for an exemption based on the occupant's status, age, health etc.; and if he will make a statement on the matter. [29749/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The legislation providing for the charge on non-principal private residences is the Local Government (Charges) Act 2009. Section 2 of the Act provides for the exclusion of certain buildings from the charge as follows:

a) certain heritage buildings approved under section 482 of the Taxes Consolidation Act 1997;

b) newly constructed but unsold buildings that form part of the trading stock of a business;

c) a building let by the Government, a housing authority and the Health Service Executive;

d) a building occupied under a shared ownership lease within the meaning of section 2 of the Housing (Miscellaneous Provisions) Act 1992;

e) a building let by a voluntary housing body;

f) a building leased under the Rental Accommodation Scheme;

g) a building leased to the Health Service Executive; and

h) a building in respect of which commercial rates are paid.

Section 4 of the Act provides for exemptions from the charge as follows:

a) a building which is occupied by an individual as his or her sole or main residence;

b) a building partly occupied by a person as his or her sole or main residence and in respect of which that person is entitled to and is claiming relief under the provisions of the Rent-a-Room Scheme;

c) residential property of discretionary trusts or corporate bodies that are accorded charitable status;

d) an owner of residential property who is in the process of moving house on a liability date and for that reason owns two properties for a relatively short period;

e) where a divorce or separation has been granted on or before a liability date in respect of a marriage and one party continues to reside in the family home as their sole or main residence but the other party, (a co-owner with the other spouse) does not;

f) where a person who owns a principal private residence vacates the dwelling in question because he or she is long term incapacitated as a result of physical or mental illness; and

g) where a 'granny flat' is occupied rent free by a relative of the owner of both the granny flat and the principal residence and the properties concerned are on the same property or within 2 kilometres of each other.

The 'granny flat' provision was provided to principally cater for situations in which accommodation might be provided for a parent by a son or daughter, and follows precedent from Revenue legislation dealing with the home carer tax credit. The exemption applies generally and there are no distinctions as to urban or rural residential property or in relation to the status, age or health of a relative.