Joe Costello (Dublin Central, Labour)
Link to this: Individually | In context

Question 368: To ask the Minister for the Environment, Community and Local Government his plans to introduce a single charge or discount on the non-principal private residence tax for sub divided houses; and if he will make a statement on the matter. [34049/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

The Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing a charge on all non-principal private residences. The charge is payable by the owners of private rented accommodation, holiday homes and any other residential property that is not the owner's sole or main residence.

The Act defines residential property as including flats, apartments and bedsits. The charge is payable in respect of each unit of accommodation used, or suitable for use as a separate dwelling, whether or not any amenity or facility in the building or premises may be shared. The owner of a house split into a number of residential units is thus liable for the charge on each unit in that house. The view was taken when the Bill was being debated in the Oireachtas that this was the fairest approach. I have no plans at present to amend the charge on non-principal private residences in this respect.