Brendan Griffin (Kerry South, Fine Gael)
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Question 812: To ask the Minister for the Environment, Community and Local Government if expenses relating to the non principal private residence charge and household charge will be recognised as expenses for tax calculation purposes in the case of commercial holiday homes; and if he will make a statement on the matter. [17940/12]

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

The question of whether the charges are allowable against income for tax purposes is a matter for the Revenue Commissioners.