NPPR It Hasn't Gone Away!!

The Non-Principal Private Residence Charge (NPPR Charge) was introduced in 2009. At the time there was not that much of an uproar about the Charge. It was for a fixed sum of 200.00 per annum per property and in the minds of the general public it only affected people with 'second homes'. The notion that it was a second home Charge was misplaced as matters unfolded.

If you were in rented accommodation and inherited a property there was a significant chance that you would be liable for the NPPR. Just because you didn’t have a second home did not preclude you from being liable for the Charge.

The NPPR Charge was in effect replaced by the introduction of the Local Property Tax (LPT).

However, the fact that you haven’t paid it and it has been abolished doesn’t mean that you won’t have to pay it in the future. It will be a very expensive oversight if it isn’t paid.

While the annual Charge was €200.00 per property, if you didn’t pay it from the date of introduction in 2009 to the date of its abolition in 2013 you will now be liable to pay €4,220.00. Most people assumed that they would simply have to pay €200.00 for each of the years that they were in arrears. However to assume this would be to seriously mis-calculate your liability. The penalties and late payment Charges are extortionate and penal to the point of criminalising property owners.

If that wasn’t bad enough matters are now about to get even worse for property owners who have not paid the NPPR Charge. The NPPR Charge has been fixed at €4,220.00 if it is that the Charge is paid before the 1st of September 2014. If it is that the property owner does not pay it before the 1st of September 2014 then the NPPR Charge increases by almost €3,000.00. The home owner has to pay the entire NPPR liability plus an additional late payment fee of €120.00 plus a further 50% bringing the potential liability to more than €7,000.00.

It is critical that anyone who has not paid the NPPR Charge does not delay any further. It will cost them an extra €3,000.00 plus if it is that it is not paid before the 1st of September 2014.

If it is that you are contemplating selling your property and you haven’t paid the NPPR Charge then it would be advisable to pay it before the 1st of September next.