Collection of the Non Principal Private Residence Charge for 2010 commenced on the 31st March 2010. The 2010 charge is based upon the ownership and status of the property on the 31st March 2010.
The charge is €200 per applicable property and the deadline for payment is the 30th June 2010. A €20 penalty for late payments will be charged for every month or part of a month after that date the charge is paid. For further information on the charge you should visit the website www.nppr.ie. The website also allows you to pay your charge online.
The main types of residential properties that are liable for the charge are, private rented properties; vacant properties (except new but unsold residences, which have never been used as a dwelling and are part of a trading stock of a business) and holiday homes.
What types of properties are NOT liable for the NPPR Charge?
certain heritage buildings approved under section 482 of the Taxes Consolidation Act 1997, newly constructed but unsold buildings which have never been used as dwellings and that form part of the trading stock of a business, buildings let by the Government, housing authorities and the Health Service Executive, a building occupied under a shared ownership lease within the meaning of section 2 of the Housing (Miscellaneous Provisions) Act 1992, accommodation provided by a voluntary housing body, a building let under the Rental Accommodation Scheme, accommodation provided on behalf of the Health Service Executive a building in respect of which commercial rates are paid.