€200 Annual Charge on Non Principal Private Residences

Posted in Our Blog, Property Tax, Taxation

NPPR

 

The Local Government Act 2009 introduced a  €200 annual charge on non principal private residences, payable by owners to the local authority in which the property in question is situated.

 

Collection of the charge for 2013 commenced on 31 March 2013. The 2013 charge is based upon the ownership of the property on 31 March 2013.

 

The 2013 charge must be paid on or before 30 June 2013 to avoid late payment fees.

 

Late payment fees are significant and any accumulated late payment fees will form a charge on the property concerned. It should be noted that any NPPR charges or late payment fees due on a residential property will have to be discharged in full before a transfer or sale of the property can be completed.

 

The following table is from the NPPR website and outlines the charge and the corresponding fees for each year that have been incurred at a particular month.

 

Year

Dec-12

Jan-13

Feb-13

Mar-13

Apr-13

May-13

Jun-13

Jul-13

2009

€960

€980

€1,000

€1,020

€1,040

€1,060

€1,080

€1,100

2010

€800

€820

€840

€860

€880

€900

€920

€940

2011

€560

€580

€600

€620

€640

€660

€680

€700

2012

€320

€340

€360

€380

€400

€420

€440

€460

2013

 –

 –

 –

€200

€200

€200

€220

Total

€2,640

€2,720

€2,800

€2,880

€3,160

€3,240

€3,320

€3,420

Year

Aug-13

Sep-13

Oct-13

Nov-13

 

Dec-13

2009

€1,120

€1,140

€1,160

€1,180

€1,200

2010

€960

€980

€1,000

€1,020           

€1,040

2011

€720

€740

€760

€780

€800

2012

€480

€500

€520

€540

€560

2013

€240

€260

€280

€300

€320

Total

€3,520

€3,620

€3,720

€3,820

€3,920

 

 

 

 

 

 

 

 

 

 

As you can see if an individual wishes to bring his/her NPPR affairs up to date and does so before 30 June 2013 the corresponding fee is €3,320.

You can register your property and pay the charge online at www.nppr.ie or alternatively use a paper form.

 

The NPPR charge will cease with effect from 1 January 2014. However unpaid arrears that have accumulated will remain a charge on the relevant property.

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