Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date.
The liability and charge on property in respect of the NPPR charge, therefore, expires after 31st July From 1st August , the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1st April Liability dates were 31st July 09, and 31st March , 11, 12 and The property market is getting busier.
The NPPR charge is separate from both the Household Charge euro for only and Local Property Tax valuation based, from onwards the collection of which are the responsibility of the Revenue Commissioners. This may not necessarily be a second home. A person might have vacated a property and have been living in rented accommodation elsewhere for work or other reasons.
In such a case, the property that the owner was no longer living in was liable for the charge, even if it was the only residential property that person owned. Liability to pay the charge was determined on the basis of ownership of the property in question on a single day each year. This date, which was called the "liability date", was 31st July for and was 31st March in and subsequent years to The charge was to be paid within three months of the liability date 31st October in and 30th June for and subsequent years in order to avoid late payment fees.
Liability falls on all co-owners but payment by any one co-owner discharges the liability of all co-owners. Only one property can be a person's principal private residence at any given time, and a charge must be paid where a person owns a second property on a liability date, even where this has been acquired as part of the process of moving house. A refund can be applied for where the second property was acquired within the year previous to the liability date in question and where the first property is disposed of within six months of the liability date in question.
The owner can apply in writing to the relevant local authority for a refund. You will receive a receipt acknowledging payment of the NPPR charge. Furthermore, you can request the Local Authority to provide you with a certificate of discharge. This will be evidence of payment and will confirm that the NPPR charge in respect of the year concerned has been paid. The certificates are important documents and will be required on sale or transfer of the property concerned. If a person is divorced or separated judicial separation agreement having been granted he or she will not be liable to pay the charge where he or she resides in what used to be the family home as his or her principal private residence.
Where the other party to the divorce or separation agreement does not reside in the original family home but retains an interest in the ownership of the property on foot of the divorce or separation agreement, the Act provides that this person will not be liable for the charge in respect of that property. If a person has had to vacate their principal private residence which they own due to long-term incapacitation arising from physical or mental illness, the property is exempt from the charge irrespective of the use to which it is subsequently put.
The exemption applies irrespective of whether the person lives in a nursing home or care centre, or whether he or she lives with relatives. The only condition is that the person must not own the property in which he or she now resides.
A granny flat or similar dwelling is exempt from the charge if a relative of the owner or a relative of a spouse or partner of the owner lives in it free of rent and if it is located no more than two kilometres from the residence of the owner. Late payment fees which had been accruing up to the point of death cease, provided that the personal representative of the deceased discharges the full amount of the NPPR charge s and late payment fees due up to the date of death within 3 months of the date of the grant of representation to the estate of the deceased.
Whether or not an owner of a property liable to the NPPR goes into receivership does not change liability under the Local Government Charges Act , as amended, and there is no exemption in the legislation for such cases. If there is an outstanding liability, late payment fees will continue to apply until the liability is discharged. If there is an issue regarding who is liable, then regard should be had to the definition of owner in the Act, which is "a person.
Even in receivership, there is a person, legal or natural, who remains entitled to such income, and that is the person who is liable for the charge under the legislation. The charge must be paid in full. A declaration of ownership of the property in question by way of registration is necessary when you are paying the NPPR charge for the first time on a property. Go to www. This will allow for easy and confidential access to view your account or change your Account Details or Add a NPPR to your account as required, in the future.
The following details are required during registration. A tax reference number for a company can be either a reference number on any return of income form or notice of assessment issued to the company by the Revenue Commissioners or the registration of the company under the Companies Acts.
Yes, you can pay for multiple properties in the online system. When you login into www. You will be brought through a step by step process for the registering of the non principal private residence s and payment of the charge s.
An Account Reference Code will be generated for you. Your Account Reference Code is a unique number that identifies your account. You will need it to identify your account at a Local Authority Office or to login to the online system. Privacy Statement. Contact Us. Accessibility: If you use a screen reader or are having difficulty with some of the features in this website you can Disable potentially non-accessible features FAQs: If you want further details please read the Frequently Asked Questions Choose Language:.
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What are the charges and the corresponding fees for each year that have been incurred at a particular month? Details of Charge Types Back to top.
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