NPPR

Non-principal private residence (NPPR)

An annual charge applied from 2009 to 2013 of €200 in respect of residential property that was not the owner’s only or main residence in those years.

If you did not pay your liabilities in full by 31 August 2014, or agree settlement terms by that deadline, there are additional penalties. If you were liable for the full period, you will owe a total of €7,230 when these penalties are applied.

There was no further increase after 1 September 2014.

Any outstanding amount of unpaid NPPR and penalties will remain as a charge on the property for 12 years from the date they fell due.

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie