ICAI News - 13th July 2009

Mon, Jul 13, 2009

The Local Government (Charges) Bill 2009 has now moved down from the Seanad to the Dáil. The substantial change made in the Seanad, as reported here in eNews in recent days, was the dropping of the charge on mobile homes. The Dáil has now approved a measure to ensure that the €200 charge will not be applied to Granny Flats either.

The lists of Dáil Committee Stage amendments included amendments by the Minister to introduce two further exemptions to the charge. The first has exempted a person who has had to reside elsewhere because of long term mental or physical infirmity. The residential property in their possession but in which they are not residing would have been otherwise subject to the charge.

The second exemption takes a residence, occupied by a family member of the owner which is on the same site as the owner's residence or within two kilometres of the owner's residence, out of the charge. Provided, that is, that the residence in question is occupied rent free. The exemption also applies to legal guardianship arrangements and ward of court arrangements.

The Bill as passed by Dáil Éireann is available here

 

Recommended Reading

Featured book

A Practical Guide to Insolvency by Kavanagh Fennell now available on the iBookstore This easy-to-use guide to the complexities of insolvency in Ireland for business managers, accountants, and other professionals, previously published in paperback, is available for your iPad in the iBookstore and for your Kobo eReader from KoboBooks.

Chartered Accountants Ireland Logo

Chartered Accountants House, 47 Pearse St, Dublin 2, Ireland


Tel: +353 1 637 7200

Chartered Accountants House, 32-38 Linenhall Street, Belfast, County Antrim BT2 8BG, United Kingdom‎


Tel: +44 28 90435840

CARB Logo GAA Logo

 

 

 

© Copyright Chartered Accountants Ireland 2012. All Rights Reserved.

Terms & Conditions | Privacy Policy

District Societies: Leinster | Ulster | Cork | London | Western | Mid-Western | North Western | Australian