Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 340: To ask the Minister for the Environment, Community and Local Government if there is any scope for exemptions to the tax on the non-principal private residence that offer relief to or exclude persons who have moved out of their home in order to rent it out because they would otherwise not be in a position to make their mortgage repayments; and if not will he bring forward such an amendment. [35934/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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. I have no plans at present to amend the 2009 Act to provide exemptions along the lines indicated in the question.