Implementation of €200 tax on second properties

The recent Local Government (Charges) Bill 2009 has introduced a payment of €200 for residential properties not being used as the owner’s main residence. Property owners are liable to pay this tax from 31st July 2009.

The onus has been placed upon property owners to pro-actively register and pay this tax. The annual ‘liability date’ has been set as 31 July. The charge must be paid within two months of this date. Therefore, the charges must be paid by 30 September. Late payment fees of €20 per month are payable if the tax is not paid one month after it is due.

The tax can be paid via the new website www.nppr.ie .

Payments can also be made directly with the relevant local authority.

Main exemptions to the tax
This tax is not payable in the following circumstances:

1. On a property which is the owner’s main residence.
2. Where an individual has owned two properties temporarily due to moving house. In this case, the tax must be paid, but a refund can be subsequently applied for.
3. Where an individual has had to vacate their main residence due to long-term illness, but still retains ownership of the property.
4. Mobile homes are exempt.
5. Certain properties such as heritage buildings, properties owned by charities are exempt.