945 Deputy Phil Hogan asked the Minister for the Environment, Heritage and Local Government if he will consider a circular letter to local authorities to allow the introduction of a waiver scheme for persons who have lost their job in respect of the €200 charge for non-principal private residences; and if he will make a statement on the matter. [34713/09]

946 Deputy Seymour Crawford asked the Minister for the Environment, Heritage and Local Government the position regarding the €200 charge on an a house (details supplied); and if he will make a statement on the matter. [34933/09]

947 Deputy Denis Naughten asked the Minister for the Environment, Heritage and Local Government if a person who is resident in the UK but who has a holiday home here, is liable to the second home property tax; and if he will make a statement on the matter. [34704/09]

952 Deputy Phil Hogan asked the Minister for the Environment, Heritage and Local Government if a person will be liable for property tax when a house is owned by a child of parents to release funds for medical expenses; and if he will make a statement on the matter. [33067/09]

954 Deputy Mary Upton asked the Minister for the Environment, Heritage and Local Government the reason a person (details supplied) is expected to pay the non-principal private residence charge, when in fact they only own one property; and if he will make a statement on the matter. [33135/09]

956 Deputy Mary Upton asked the Minister for the Environment, Heritage and Local Government if the non-principal private residence charge will be liable on vacant houses (details supplied); and if he will make a statement on the matter. [33190/09]

969 Deputy Máire Hoctor asked the Minister for the Environment, Heritage and Local Government if the €200 second house levy applies in the case of a person (details supplied). [33427/09]

973 Deputy John O’Mahony asked the Minister for the Environment, Heritage and Local Government if a person who is not living here, but owns a home here, has to pay the €200 charge under the Local Government (Charges) Act 2009 second home tax; and if he will make a statement on the matter. [33544/09]

999 Deputy Joe Costello asked the Minister for the Environment, Heritage and Local Government the terms of the tax on second homes; and if he will make a statement on the matter. [34069/09]

I propose to take Questions Nos. 945 to 947, inclusive, 952, 954, 956, 969, 973 and 999 together.

The Government has decided to broaden 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.

While detailed guidance has been provided to local authorities for the purpose of applying the Local Government (Charges) Act 2009, covering, inter alia, the terms and definitions used in the Act and their broad application, interpretation and implementation of the legislation is a matter for the local authorities in the first instance.

Given the modest nature of this charge, I do not propose to introduce a waiver scheme at the present time.