Paudie Coffey (Waterford, Fine Gael)
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Question 476: To ask the Minister for the Environment, Community and Local Government if any waiver or exemption will be granted in respect of a person (details supplied) for the non principal private residency; and if he will make a statement on the matter. [35953/12]

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 by introducing a charge on non-principal private residences. The charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties. The Act places the onus on an owner of a residential property which is situated in the State to assess his or her liability for the charge in the first instance.

The Act has a starting position of a universal liability for residential property in respect of the charge. It goes on to exempt certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date. Section 4(5) of the Act provides an exemption from the charge, subject to certain conditions, where a person has to vacate a property due to long-term mental or physical infirmity. Application of the legislation in particular circumstances is a matter for the relevant local authority.