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Patricia Smith

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Patsy is a native of Blacklion, Co. Cavan and has been with the firm f...
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Republic of Ireland property tax (NPPR) now due

Thu, Jun, 2012

The 2012 property tax payable by owners of investment properties and second homes in the Republic of Ireland is now due. Payment must be made by the end of June 2012 if penalties are to be avoided.

The Local Government (Charges) Act 2009 created a liability to pay an annual charge, currently €200.00, on residential property in the Republic of Ireland.

The charge is not payable if the property is occupied by the individual as his or her sole or main residence.

The liability is determined on the basis of ownership of the property in question on 31 March in each year.  The charge must be paid within three months of the liability date (i.e. 30 June in each year) in order to avoid late payment charges. Those charges are currently set at €20.00 per month.

The effect of the penalty provisions can be significant. An owner wishing to pay this years charge of €200.00 and the unpaid charges for 2009, 2010 and 2011 now will have to pay €2,160.00 instead of the €800.00 that would have been payable if the charges had been paid on time.

It should be noted that the charge is still due if the owner of the property is a Northern Ireland resident.  It should also be noted that any unpaid liability will remain as a charge on the property to which it relates and that any such sum, including the penalties, will have to be cleared in the event of any subsequent sale.

We can assist you with any queries that you may have.  In addition further information can be found on the Non Principal Private Residence website