The NPPR (non principle private residence) charge must be paid no later than 3 months after the ‘liability date’ each year .The due date for this €200 charge is 31st March or up to 3 months after i.e. 30th June. After this date late payment fees will apply see the attached link for details on same https://www.nppr.ie/Faq.aspx#fk0. The charge is payable by anyone that owns a property that is not/no longer their principle private residence on 31st March 2012 (the ‘liability date’).
There are some exemptions for paying this charge. They are:
- Principal Private Residences
- Where a person partly occupies a dwelling as his or her sole or main residence and avails of the Revenue Commissioners’ Rent-a-Room Scheme
- Residential property owned by certain charities or comprised in a discretionary trust.
- Where a person is moving house and, in the process, owns two houses for a relatively short period.
- Joint ownership of a property after a divorce or separation agreement where the second residence becomes the primary residence of one party.
- Where a person who owns a principal private residence vacates the dwelling in question because he or she is long-term incapacitated as a result of physical or mental illness.
- Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of the residence in question. Contact the relevant local authority if you are in any doubt about the liability of your property i.e. the County Council or City Council in which the property is located.