Payment on second home charge due
This annual charge of €200 applies to each residential property, including apartments, bedsits, flats, holiday homes, chalets and other accommodation, which a person owns other than their principal house.
The 2012 charge is based upon the ownership and status of the property on Mar 31. In other words, if you own a residential property which is not your main home, at Mar 31, then the charge is due.
The NPPR is due on top of the household charge.
It does not apply to:
* Principal private residences;
* Rooms let in your main house under the Rent A Room Scheme;
* A second home temporarily owned during the process of moving home;
* A home owned by a person in long-term care;
* A home occupied by a relative rent-free, such as a granny flat;
* A home leased to a local authority under the Rental Accommodation Scheme;
* A home which was derelict or not usable as a residential premises on Mar 31;
* A caravan or mobile home;
* Foreign properties.
If you have registered for the NPPR mistakenly it is possible to obtain a refund, but the process is drawn out, and there is a cost involved.
The local authority will issue you a refund application form on request, and in most cases they will look for photographs, and an engineer’s or builder’s report, and a sworn declaration witnessed by a Commissioner for Oaths.
If you are not paying the NPPR, on the basis that a property is derelict or not suitable as a residential premises, then this might have future implications, in that you may need to get planning permission to reinstate the house in the future.
The fee is €200, and if not paid on or before Jun 30, an additional €20 per month will become payable. The fee can be paid at nppr.ie.
Alternatively, manual forms can be obtained from local authorities.
When paying online, have the following details to hand: A PPS number, the address of your NPPR property, debit card or credit card details, and a valid email address.
Revenue considers the NPPR charge as not being a tax-deductible expense.
The penalties can mount up very quickly if the NPPR has not been paid. For instance, a person who owned two “second homes” since 2009 and has not yet registered would now face a bill of €4,200 to bring his or her NPPR up to date.
There is no leniency in these penalties, because they are legally imposed.
When selling or transferring a home it is now mandatory for certain declarations to be completed, and certificates of compliance to be obtained from the local authority — therefore, non-payment of the NPPR can result in inability to transfer a property subsequently.
In summary, the NPPR charge applies on most residential properties other than those which are an individual’s main home.
As always, each individual’s circumstance should be looked at for the best advice.
