Non Principal Private Residence (NPPR)

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

This property tax is payable on any property that is not the principal property.  Controversially the annual charge for 2009 was charged on 31 July 2009 and the 2010 annual charge was charged on 31 March 2010.  Late payment fees do apply, so we would advise all Landlords to pay this property tax to their local County Council as it falls due before the 31 March annually henceforth.