Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 166: To ask the Minister for the Environment, Community and Local Government if a person with self-catering accommodation is liable for the non-principal private residence charge; if there are exemptions for those who have been funded by an enterprise board and are registered with Fáilte Ireland; and if he will make a statement on the matter. [3044/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009, as amended, broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences (NPPR). The charge is set at €200 and is being levied and collected by local authorities. The charge is payable by the owners of private rented accommodation, holiday homes, self catering accommodation and other non-principal private residences.

Section 2(d) of the Act provides that a building in respect of which local authority rates are payable and that is wholly used as a dwelling is not a residential property for the purposes of the Act and is not liable for the NPPR charge. There are no specific exemptions in the legislation for persons or property funded by an enterprise board or registered with Fáilte Ireland.

Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 167: To ask the Minister for the Environment, Community and Local Government if a person with self-catering accommodation is liable for the household charge; if liability or non-liability for paying the non-principal private residence charge affects liability for paying the household charge; and if he will make a statement on the matter. [3045/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Household Charge) Act 2011 and the Local Government (Charges) Act 2009 set out the legislation underpinning the household charge and the charge on non-principal private residences respectively.

Under the legislation, owners of residential property, including self-catering accommodation, are liable for the household charge. Owners of residential property that have a liability to pay the charge on non-principal private residences would have a liability to the household charge, unless otherwise exempt or entitled to a waiver under the legislation.