Payment on second home charge due

The Non-Principal Private Residence charge, also known as the second home charge, is due to be paid by Jun 30.

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.