NPPR (Non Principal Private Residence) Charge - Grace Period

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The Non Principal Provate Residence (NPPR) charge is an annual charge of €200 introduced by the Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, in respect of all residential property not used as the owner’s sole or main residence. The charge is payable by the property owners to the local authority in whose area the property concerned is located.

There is no NPPR Charge for 2014.

However, if you owned a residential property on the liability date (31st July 2009 and 31st March for subsequent years) in any of the years 2009 to 2013, you were liable to pay the annual charge of €200. Outstanding liabilities for NPPR still apply, with significant late fees and penalties now arising.

In order to encourage payment of outstanding NPPR arrears, the local authorities have agreed that during the period from the 2nd March 2014 to 31st August 2014, no new late penalties will apply.

Up to 31 August 2014

If you were due to pay the NPPR for all years from 2009 to 2013 and have not paid anything, you now owe a total of €4,220 on each property where the charge would apply.

After 31 August 2014

If payment is not paid by the 31st August 2014 deadline, additional late payment fees apply.  If you were liable for the full period, you will owe a total of €7,230 when these penalties are applied.

We therefore strongly recommend availing of the grace period and discharging any outstanding NPPR liabilities on or before 31st August 2014.

Contact Róisín Mc Daid OSK Tax Adviser with your queries and comments. OSK Accountants Dublin are a leading firm of Accountants, providing quality accounting services since 1985. Find out more about our professional services today.

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