What is it?
In 2009 a property tax was introduced whereby owners of more than one home or residential property must pay an annual charge to the local authority. It is intended that the money collected from this charge will help fund local authority services
The charge applies to all residential property you own except your main home. i.e. the charge applies to non-principal private residences (NPPR), for example, rental property and holiday homes. You are also liable to pay the charge, if you live abroad and own residential property in Ireland.
How much is it?
The tax is charged at a flat rate of €200 per property that you own apart from your main residence and must be paid to the local authority in which the property is located by 30 June each year. A late fee of €20 will be charged for each month, or part of a month, after 30 June.
Where / how can I pay?
You can pay the charge online at nppr.ie. Charges for each year are accepted online from 31 March until the 30th of June of that year.
Local authorities will also accept completed NPPR registration forms. If you have paid the NPPR charge previously, you already have an account. If you wish to use the paper renewal and/or if you have not already paid an NPPR charge check out Citizens Information.ie for more information.
Be warned, the onus is on you, the homeowner, to come forward and pay the charge to the local authority in which the property is located. those who miss the deadline date or don”t pay the tax on their second home(s) you will incurred a 10% late fee i.e. €20 for every month after the deadline up until the fine is paid. On top of all that you can also expect to receive a fine of up to €2,000 and any outstanding charges and unpaid late payment fees will remain as a charge against the property for up to 12 years, even if the property is sold!