€200 NPPR Tax for 2010

NPPR – Have you paid your €200 NPPR levy yet?

The deadline for payment was 31st May 2010. However there is a grace period of one month so it is still possible to pay the levy before the 30th June 2010 without incurring a penalty.

The late payment fee is €20 per month and the fee continues to roll up as long as the charge remains unpaid. Unpaid charges will remain as a charge against the property.

The local government (charges) act 2009 which introduced the charge allows for the exchange of information between the PRTB and the revenue commissioners.

The levy is payable to the local authority of the area in which the property is situated. To pay the charge, you will have to provide the address of the property, declare that you are the owner and provide your PPS number. The charge can be paid on-line at NPPR.ie

An important point to note is that even though the charge has been commonly referred to as the second home tax is applies to all Non Principle Private Residences (NPPR) with a small number of exceptions including:

Principal Private Residences

Where a person partly occupies a dwelling as his or her sole or main residence and avails of the Revenue Commissioners’ Rent-a-Room Scheme

Discretionary trusts or corporate bodies that are accorded charitable status

Where a person is moving house and, in the process, owns two houses for a relatively short period.

Joint ownership of a property after a divorce or separation agreement where the second residence becomes the primary residence of one party.

Where a person who owns a principal private residence vacates the dwelling in question because he or she is long-term incapacitated as a result of physical or mental illness

Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of .the residence in question.

Where a landlord and a Local Authority have a signed contract in place under the Rental Accommodation Scheme for a property, on the liability date i.e. 31st July 2009 and 31st March in 2010 and each subsequent year, the property is exempt from the NPPR charge.

Source Irish Landlord.com

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