CACM Accountants — Certified Public Accountants

Due Date: 30th September 2009

The Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences (NPPR), payable by the owners to the local authority in whose area the property concerned is located.

What types of properties are liable for the NPPR charge?
It applies a charge to the owners of all residential property. The main types of residential property that are liable for the charge are private rented property, vacant property (except new but unsold residences) and holiday homes.

The NPPR charge does not apply to a property which is the sole or main residence of the person who owns it. Properties in the Rental Accommodation Scheme are exempt. There are also limited exemptions where a person is moving house and, in the process, owns two houses for a relatively short period.

Other exemptions deal with Local Authority housing, shared ownership housing (with a Housing Authority), some heritage buildings and, in certain circumstances, joint ownership of a property after a divorce or separation agreement. Residential property liable for commercial rates is also exempt.

When is the payment due?

Liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date is called the "liability date". For 2009, 31st July has been set as the liability date. The charge must be paid within two months of the liability date - 30th September in 2009.

How do I pay?

You can pay ;

- Your Local Authorities (City or County Councils) will accept completed NPPR registration form and payment by credit card, debit card, bank draft, postal order and cheque.

To pay your NPPR charge online (www.NPPR.ie) you will need:
- your PPS number(if individual) or tax reference number(if company)
- the address of your NPPR property or properties
- your debit card or credit card details.
- You must also declare your liability for the charge when you are making the €200 payment either directly to the Local Authority or on-line

Late Payment and Non Payment:

If a charge is not paid within a month after the last date for payment, a late payment fee will apply for every month or part of month that the €200 charge remains unpaid. For 2009, this means that the late payment fee will apply to all payments made after 31 October 2009. The late payment fee amounts to €20 per month or part of a month. The late payment fee will continue to roll up as long as the charge remains unpaid.

A person who does not pay a charge within the relevant two month period leaves themselves open to prosecution by the Local Authority to whom the payment is due. A late payment fee will also arise if payment is not made within the one month grace period.

If you have any queries or require further information, please do not hesitate to contact CACM Accountants on 021 421 7474
 

CACM Accountants strive to offer the best possible service for its clients. With vast business experience, across many business sectors, we will always keep our clients at the heart of our firm.

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