873. Deputy Sean Fleming asked the Minister for the Environment, Community and Local Government if a house owned by a company which is used periodically by its employees to stay in overnight while working on contracts away from home is considered a second home and subject to the non-principal private residence tax, or where such a property is included as an asset of a limited company in its balance sheet, if it is excluded from the charge; and if he will make a statement on the matter. [49727/14]

Summary

873. Deputy Sean Fleming asked the Minister for the Environment, Community and Local Government if a house owned by a company which is used periodically by its employees to stay in overnight while working on contracts away from home is considered a second home and subject to the non-principal private residence tax, or where such a property is included as an asset of a limited company in its balance sheet, if it is excluded from the charge; and if he will make a statement on the matter. [49727/14]

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• Non-Principal Private Residence Charge Exemptions

  xml · EN · 14 January 2015

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