The Non-prinicipal private residence charge is a tax on all investment residential units, including holiday homes.
If you own property and it is not your only or main residence on the liability date in any year, you must pay the charge of €200. There are some exemptions to the charge, for example, for mobile homes, caravans or granny flats – see ‘Exemptions from the NPPR’ below. In general, the liability date is 31 March each year.
The charge applies to all residential property you own except your main home. The onus is on you, the homeowner, to come forward and pay the charge to the local authority in which the property is located. For example, if your main residence is in Dublin and you have a holiday home in Kilkenny, you pay the charge to the local authority in Kilkenny, that is, Kilkenny County Council, John’s street, Kilkenny City.
The new Household charge (introduced in 2012) must be paid in addition to this NPPR charge.
Visit www.nppr.ie to pay or for more information on this tax.
Holland Condon Solicitors – a kilkenny legal services provider.