€200 charge on non-PPR properties
€200 Annual Charge on non-Principal Private Residences
The Local Government (Charges) Act 2009 has introduced a €200 annual charge for the owners of non-principal private residences.
This charge is not administered by the Revenue Commissioners.
It is payable by owners to the local authority in whose area the property concerned is located.
The charge applies mainly to owners of private rental property and holiday homes. It also applies to vacant residential property unless newly built but unsold.
Liability to pay the charge is assessed by owners themselves. Ownership of a non-principal private residence on the 'liability date' (31 July in 2009 and 31 March in subsequent years) determines liability to pay the €200 charge.
For payment details, registration form and frequently asked questions please see www.nppr.ie
.