Robert Dowds (Dublin Mid West, Labour)
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To ask the Minister for Environment, Community and Local Government if a person who owns one property but who is living elsewhere in rented accommodation has to pay the non-principal private residence tax for the house which they own. [1016/13]

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. It is a matter for an owner, whether resident in Ireland or elsewhere, to determine if he or she has a liability and, if so, to declare that liability and pay the Charge. A residential property not in use by an owner as his or her sole or main residence is liable for the Charge. This may not necessarily be a second home; a person may have vacated a property and be living in rented accommodation elsewhere for work or other reasons and in such a case, the property that the owner is no longer living in is liable for the Charge, even if it is the only residential property that person owns.