The Local Government (Charges) Act 2009 introduced an annual charge on the owner of a non-principal private residence (NPPR) fro  2009. To avoid late payment penalties the charge must be paid by 31st October 2009.

Some answers to questions raised relating to the charge are listed below:

  • The charge applies to overseas owners. The online payment mechanism on the NPPR webpage will accept payment without a PPS number if the non-resident box is ticked.
  • Where a property is divided into different flats, apartments or bedsits the charge applies to each unit.
  • Where there is a residential unit above a commercial premises, the charge applies, as only the commercial unit is subject to rates.
  • Rent-controlled accomodation is subject to the charge.
  • The Revenue Commissioners state that the €200 charge is not an allowable deduction for income tax, such as business rates would be.
  • A company is considered to be a “person” and thus regarded as “owner” as defined in section 1 of the Act.