Finian McGrath (Dublin North Central, Independent)
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Question 50: To ask the Minister for the Environment, Community and Local Government the position regarding the non-principal private residence tax (details supplied). [39093/11]

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.

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.