Non Principal Private Residence Charge
30 March 2010DO YOU OWN A HOME OR PROPERTY THAT IS NOT USED AS YOUR PRINCIPAL PRIVATE RESIDENCE?
If so, you may be liable for the €200 Non Principal Private Residence charge, which is a self-assessment tax.
The Local Government (Charges) Act 2009 introduced a new €200 charge for the owners of non-principal private residences from 31st July 2009.
The charge is attached to properties at a single date each year. In 2010, the liability date for payment is 31st March 2010 and a late penalty fee of €20 per property per month applies after 30th June 2010.
(In 2009, the liability date was 31st July 2009 with payment to be made by 31st October. Thereafter a cumulative late penalty fee of €20 per property per month or part of month applies).
Unpaid charges and unpaid late payment penalties will be a charge on the residential property in question. This is likely to lead to difficulties in selling the residential property as the person buying it would become liable for any charges and fees outstanding in respect of the property concerned. In the event of a sale, the prospective purchaser will require a receipt or certificate from the local authority as proof that the charge has been paid. (It should be noted that a person/company who contravenes Section 5 of the Local Government (Charges) Act 2009 shall be guilty of an offence).
For further information & and to register and pay for NPPR property, visit www.NPPR.ie or contact Galway City Council or the relevant Local Authority where the property is located.
Please note that All cheques must be made payable to LGCSB NPPR and NOT to Galway City Council, and should be forwarded with completed Registration Form to NPPR, PO. Box 11654, Dublin 8.
If you have any queries, please feel free to contact our offices and speak to one of the following: Emma Lawless (091) 536422 / Customer Service - (091) 536400
Download 2010 NPPR New Customer Registration Form (PDF, 588 kbs)
Download Irish 2010 NPPR New Customer Registration Form (PDF, 588 kbs)
Download 2010 NPPR Existing Customer Registration Form (PDF, 212 kbs)
Download Irish 2010 NPPR Existing Customer Registration Form (PDF, 212 kbs)