New Property Tax on Second Homes – NPPR
A new tax on Non Principal Private Residences ( NPPR.ie ) came into effect in Ireland on 31st July 2009. The liability date for 2010 and all future years is March 31st. The 2010 charge is €200 – the same as 2009.
So if you owned a property in Ireland on 31st March 2010 and it is not your main residence you will be liable for the NPPR charge.( Non principal private residences).
Although it is referred to as a “second home ” tax – it does not matter if you only own one property . If you are not using it as your main residence – then you are liable for the charge.
The charge must be paid within two months of the liability date- i.e before 31st May 2010 A late payment fee of €20 a month is payable after a further month has expired i.e three months after the liability date and one month after the last date for payment. There is a one month grace period – so all charges paid after 30th June 2010 will attract a late payment fee of €20 a month.
The “NPPR” charge is aimed at property that anyone owns in Ireland that is not used by them as their principal residence. You do not have to own two homes to be liable for this charge. You could be living in a rented house while the home you own is empty or you have tenants in it. It is initially going to be set at €200 a year and is to be used to help fund Local Authorities. The charge is the same for all properties – regardless of size, location or value.
The Local Government (Charges) Act 2009 is structured with a starting position of a universal liability for residential dwellings in respect of the charge. It then goes on to exempt certain buildings and owners from this liability.
The main exemption is for principal private residences. No person can have more than one sole or main residence. If you are renting a home and own another property – you are still liable for the NPPR. You don’t have to own more than one house to be liable.
Note : A property that is not suitable for use as a dwelling should not be regarded as dwelling within the meaning of the act . ( A temporary cutting off of the electricity or water supply does not make a property unsuitable)
Other Exemptions: according to nppr.ie
a) Properties are exempt if they are rented out as part of the RAS (rental accommodation scheme) or rented to the HSE , or leased to a housing authority;
b) Where a person partly occupies a dwelling as his or her sole or main residence, and avails of and is entitled to the Revenue Commissioner’s Rent-a- Room Scheme, no liability for the NPPR charge will apply
c) Charities are exempt
d)Properies that are liable for commercial rates will not be laible for the NPPPr charge.
e)There is also an exemption for Newly Constructed but Unsold Buildings – that are vacant and have never been occupied.
The new property charge is to be paid to a body called the NPPR . You will be able to register your properties and pay the charges online at the nppr.ie website by credit or debit card.
Property owners will also be able to register and pay at your local council offices using an NPPR registration form. The payment types accepted wil be credit card, debit card, bank draft, postal order and cheque.
Late Payment : if the NPPR charge is not paid within a month after the last date for payment, a late payment fee of €20 will apply for every month or part of month that the €200 Euro charge remains unpaid.
Landlords Note: Information from Revenue Dept is that the €200 charge is not an allowable expense for calculating rental income.
About €40 million is hoped to be raised by local authorities from this new property tax – but the administration and IT costs of the collection systems required will probably swallow up a lot of that income . It will be interesting to see how much of the revenue is actually used in collecting the new charge.
Property Registration:
It seems that the onus is on property owners to register any properties that are not their principal residence. There is no national housing / address database in Ireland – so it is probably going to be difficult for the local authorities to determine which properties are actually non principal private residences.
The Local Government Charges Bill 2009 allows for the use of information from the Private Residential Tenancies Board , the Revenue department and ESB to assist in the identification of non principal residences. There are probably many landlords who are not even registered with the PRTB – so there may be many rented properties that will be missed unless the owner voluntarily registers them.
Properties in the Rental Accommodation Scheme are exempt. There are also limited exemptions where a person is moving house and, in temporarily owns two houses for a short period.
Full details on www.NPPR.ie where you can register and make payments.
This article was originally written in July 2009 and updated in June 2010.
what about those who had to move out of the country for work and who have rented their homes in Ireland because they can’t sell them. If they are renting abroad as opposed to owning this no become a charge/tax on their second home!
July 31st, 2009 at 02:44is this a precursor to the property tax mooted by governement earlier this week? i mean will this €200 charge be superceded by the proposed new tax?
July 31st, 2009 at 12:35@dedalus – Yes it could well be.. the act allows for a new property tax on all residential property – but then excludes main residences. It won’t take much to just change the exclusions.
August 12th, 2009 at 14:27This is the government screwing over the hard working people, there’s no jobs in Ireland and so people have to leave to find work, then when your lucky enough to find some one to rent your property they slap on a 200 euroTAX! plus all other ridiculous fees.
August 18th, 2009 at 23:49Damo-its worse. It doesn’t matter if you find a tenant. Unlike rates, you still have to pay the tax even if the property is empty.
September 1st, 2009 at 08:25What’s next, a tax for having a patio.
September 1st, 2009 at 14:06A return of the tax on window sizes.
The desperation to take as much money as possible has reached ridiculous levels.
For ten years money was made during the Celtic Tiger now it’s been taken back by the Hibernian leech.
This is only the start.
The hospitals are already closed,no center of excellence has been built!!
I am liable for this tax for 2 properties that I purchased a year ago. Both are sitting idle (not rented). Both has lost 25% of their value. Yet I am still obliged to pay this tax.
I trusted the Fine Fail government and listened to Bertie Ahern dismiss the notion that the economy was about to face problems. Why tax those that supported their vision, who are now is substantial negative equity and are struggling with trying to get rent?? They are fools if they believe they will get my vote and many others again……
September 2nd, 2009 at 17:06I inherited a house that is in disrepair. It is not habitable and the electricity is cut off. Am i exempt from paying this tax on this property?
September 5th, 2009 at 17:03Seamus – If it is not suitable for living in – then it will be exempt. Having the electricity cut off alone does not make it uninhabitable (that can be reconnected again) – but a roof with holes in or missing windows etc would make it uninhabitable.
September 5th, 2009 at 18:25Heard about this for the first time today. my husband and i bought a second house where i live with my son mon- fri to save a long commute. could i somehow claim exemption? it seems that we are also now being penalised for being married since this “tax” would not apply if we were two individuals with one house each! we do not rent either property so in effect they are both principal residences! we have had no communication regarding this from anyone.
September 5th, 2009 at 21:58@karen – I think you should be exempt because it is your main residence and the other house is your husband’s main residence. If you can proove you are living there (ESB bills etc) there should be no problem. No one is going to be demanding money off you – they are relying on people to register themselves. I would just ignore it if I were you – but I could be wrong.
September 5th, 2009 at 22:23we had to move house due to job change. We cant sell our house. its value has dropped 40%, we’re in our 3rd year of renting. My husband inherited an old derelict farmhouse that is totally inhabitable, so like seamus above, do we have to pay the 200 tax? september 24th 2009?
September 24th, 2009 at 10:28wat if you have one residence in this country and one residence overseas do you have to pay the tax on this one,? it is not rented out. the legislation i have seen is saying if you have more than one residence here you shud be exempt, nothing about having property abroad? can anyone enlighten? please,
September 25th, 2009 at 17:40I have updated the main article to clarify some of the points raised in the comments. Basically – the rules start on the basis that all residential dwellings are liable for the new charge – but main residences are exempted. This would mean that someone living in the UK with a holiday home in Ireland would be liable for the NPRR charge.
September 25th, 2009 at 20:37The dwelling must be ‘suitable for use’ as a dwelling . It is suggested that local authorities might consider what is suitable for use as a dwelling) by reference to the structure of the building (roof etc) . The the fact that water and electricity are turned off (maybe temporarily) does not make it unsuitable for use.
do you have to pay property tax on your 2nd property abroad in France?
September 26th, 2009 at 05:25@ Emer – No you don’t (unless France have a similar tax)
September 26th, 2009 at 09:44Hello, I have a multi unit property that is rented out with 11 sepatate units each with its own ESB meter, what tax am I subject to the €200 for the entire hse or am I liable to pay €200 by 11.
Brian
September 26th, 2009 at 09:45Brian – you will proably be liable for 200 on each separate “dwelling”. In the act residential property is defined as houses, maisonettes, flats, apartments and bedsits . A bedsit is normally understood to be a separate unit of living accommodation in which cooking facilities and a water supply are provided. It does not necessarily include sanitary facilities.
September 26th, 2009 at 10:23If your “units” are bedrooms – then you will be liable for one charge.But a bedroom would hardly have it’s own esb meter?
This is a “CHARGE” not a “TAX” so if I am living in the UK [ie. non resident"] for the past 40 years keeping my parents’ house for a possible return.
1 . The house is not occupied.
September 27th, 2009 at 19:462 . I am only liable for UK tax.
3 . I do NOT have a PPS No.
Am I liable?
It appears that you will be liable Richard – if you want to be compliant you need to contact the local council where the property is situated to register. They won’t be chasing you to register . The longer you leave it – the more chance of the €20 a month penalty totting up if you ever do get registered or “found”
September 27th, 2009 at 19:55My sis and I co-own an apartment. She moved out and now rents another apt with her boyf and my girlf moved in with me. Will my sis be liable for a portion of this €200 charge?
September 28th, 2009 at 11:47@JK – Since the house is not your sister’s main residence – she is liable for the charge. There does not appear to be scope in the Act for partial liability – it’s all or nothing it seems. It looks like she will have to pay the full amount. Contact the local council to confirm this though.
September 28th, 2009 at 11:49My 5yrs son inherited a house from his uncle my husband and i are trustees of the house until he turns 21. we have the house rented at the moment and are registered with the prtb so will we be liable for the tax.
September 28th, 2009 at 12:05@ Clair – The definition of ‘owner’ in Act says that essentially, an owner is a person who is entitled to receive the rent of the property or, where it is not let, would be entitled to receive the rent were it so let.
September 28th, 2009 at 12:13I would say you (or the trust) are definitely liable. Contact the local Council – see Nppr.ie for contact details
Is there a date specified when the charge is determined?
September 28th, 2009 at 15:23i.e. what date is taken to determine whether the property is your PPR?
Brian – yes 31 July has been set as the liability date in 2009 and 31 March will be the liability date in subsequent years. If you owned the house on July 31 2009 you are liable for the charge for the full year.
September 28th, 2009 at 17:56We live in the states, don’t have a tax ID # or other Irish ID #.
Do we have to furnish our US Social Security # or can we pay it without
September 29th, 2009 at 14:35Dennis – You can pay without an Irish PPS number (Social Security) – there is an option on nppr.ie to say you live abroad and to opt not to enter a PPS number. They don’t ask for any other Tax reference when you register an account.
September 29th, 2009 at 14:41my wife and i got married less than a year ago, we both had our own property before we met. she now lives with me but her place has not been rented? whats the position regarding this new tax with us?
September 29th, 2009 at 20:24Daithi – Under the rules – since it is not your main residence it will be liable for the new nppr charge. It applies to vacant property too… (unless it is newly built and has never been occupied – that’s to protect the developers of course! )
September 29th, 2009 at 21:42I am currently on secondment in a foreign country with my employer. I let my house up to July 27, 2009 and it is now vacant and will not be re-let. The rental was registered with the PTRB. I am currently in rented accommodation abroad and will return to my house in Ireland in July 2010, when my secondment ends. Am I liable for the tax for 2009 and 2010?
September 30th, 2009 at 01:56David – Re: Secondment – The guidance notes I have seen for local authorities state –
September 30th, 2009 at 09:03“Where a person inhabits two different residential properties from time to time (the person concerned may have occasion to work away from home), local authorities should consider according some measure of flexibility to the person concerned in nominating the residential property that he or she considers to be their sole or main residence. But no person can have more than one ‘sole or main residence’. ”
It also says
“Where a person inhabits two different residential properties from time to time (the person concerned may have occasion to work away from home), local authorities should consider according some measure of flexibility to the person concerned in nominating the residential property that he or she considers to be their sole or main residence. But no person can have more than one ‘sole or main residence’. ”
In my view – you could argue that living abroad is temporary and the house in Ireland is still your main residence. Get something in writing from your employer to confirm the secondment. Contact your local council to confirm (my opinion may not be correct).
i am on disability benefit and have a second property which i cant let it is vacant since nov 08 i have no other income am i liable to pay
September 30th, 2009 at 12:44Brendan –
According to the Sunday Business Post
“Senior local authority executives ” told them that a number of enquiries had been received from property owners about the possibility of waiving the charge for people in financial difficulties.
A senior council official was quoted as saying – ‘‘We will seek to establish a waiver scheme based on income, and that any potential waiver scheme would be operated on a case by case basis.”
They also quoted another unnamed “spokesman for the Department of the Environment, Heritage and Local Government ” as saying said there was nothing in the legislation to preclude a waiver and that any decision to apply an element of discretion to the payment of the charge rested entirely with local authorities.
So – while you are liable it might be worth appealing to your local council to waive the charge on the grounds of inability to pay.
September 30th, 2009 at 13:15Worth a try?
I am worried about the serious knock on implications of registering and signing the form. We are living in rented acc while we are trying to sell our house, the only one we own. As this may take some time,we may stand to loose PPR status and are don’t know what will it mean re: Family Home Delclaration , the rights of the spouse and for Capital Gains. The revenue say the charge has nothing to do with them and their definition conflicts with the NPPR definition. I think its unconstiutional.
September 30th, 2009 at 16:50My self and my husband bought a second house as a property investment and are trying to sell it not going to well in the current climate . We also have two terminally ill children and we are finding it difficult paying mortgage etc are there any excemptions in these circumtances
September 30th, 2009 at 19:04My brothers and sisters own the family home where my father now resides with his carer. When the property was given to us some years ago by my father there was a clause stating that he was to retain the right to live in the house during until his death. Do we need to pay the tax/charge on the property as it is not our main residence or will this not come into effect in our case until his death
September 30th, 2009 at 19:51My father who died last year left his house to my two brothers and myself. Each of us is a house owner. An application for probate of his will has been made, but not yet granted. Therefore, are we liable for the N.P.P.R. Tax, although the property has not yet been transferred into our joint names?
October 1st, 2009 at 12:25RCH: Where a residential property had been owned by a person who is since deceased, probate will need to be granted before a new owner of the property can be said to exist. If probate has yet to be granted, there would appear to be no person who satisfies the definition of ‘owner’ within section 1 of the Act and, therefore, no person is liable for the charge in respect of the property concerned.
October 1st, 2009 at 13:56Even when probate is granted – if you were not the owners on July 31st 2009 there will be no liability for this year. If you are the owner on March 31 2010 – you will be laible for the 2010 charge.
is 200euro charge allowable against
October 1st, 2009 at 15:39rented income for tax purposes like repairs etc
John – At the moment it seems it isn’t allowable – but that might change when some of the bigger landlords make a fuss and their” friends in high places” ask for changes…..
October 1st, 2009 at 16:09If a house is jointly owned by three people, are all three individuals liable for the tax or is it €200 per property ?
October 1st, 2009 at 23:59RCH – The charge is €200 and all 3 are jointly liable for the charge – they will have to decide who pays it etc. The system will not cater for a 3 way split of the payment.
October 2nd, 2009 at 01:47My landlord owns a huge portfolio of property and is kicking up about this as most of it is divided up into teeny units. Serves people right for being so greedy in the first place. One house is enough for anybody.
Having said that, anybody who only owns one house and is not renting it out should not be liable. I understood the tax was on 2nd properties, not the sole property.
October 2nd, 2009 at 11:29Laura- If anyone owns a “residential unit” that is not their main residence – then they are liable for the new charge. (They may only own one property and be living in rented accommodation). It might seem wrong – but that is the rule as set by our wonderful government
October 2nd, 2009 at 11:44I am currently living & working abroad I am renting my home in Ireland. Am I liable for this charge as my home is still my principal private residence?
thanks
October 2nd, 2009 at 17:58Emma – I would have thought that if you can proove your current home abroad is temporary – i.e your employment is a secondment or a short term contract – then you would have a good argument. Otherwise you are probably liable . Try asking the local authority (council) where the property is located. Let us know what they say.
October 2nd, 2009 at 18:09hi if you have a house thats rented to someone on social welfare and they are claiming rent allowance are you still liabile to pay this tax
October 2nd, 2009 at 23:23Maria – if the house ir rented out under the Rental ccommodation Scheme – RAS – where the local authority pay you the rent – then it is exempt. It is not exemp just because the tenant is on Sw. See here for RAS
October 3rd, 2009 at 09:41I have a second property with a rental income of 400 euro pm. am i obliged to pay the the tax. If so how do i pay it. Can i offset it against cost of repairs.
October 6th, 2009 at 17:28Michael – of course you are liable for the charge. Go to nppr.ie to register. It cannot be offset against rental income.
October 6th, 2009 at 17:57I inherited a house from my parents over five years ago on which an inhereitance tax was paid. The house is in total disrepair internally and I intend having it refurbished with a view to renting the properety in the future. Am I liable to pay this new tax?
October 7th, 2009 at 10:08Noel – it may be exempt if it is uninhabitable – i.e no roof or really bad damp. But if it is just a matter of decoration and minor repairs it may not be exempt. Not sure who actually decides for sure if it is inhabitable – your local council are ultimately responsible for deciding so contact them.
October 7th, 2009 at 11:36I have a second house where my daughter lives. She pays no rent but pays for utilities & general upkeep of the house. Am I still liable for this tax?
October 7th, 2009 at 20:57Stephen – If it is within 2km of your house it could come under the “granny flat” exemption – but otherwise it looks like you will be liable. Your local council will be able to confirm this for certain.
October 7th, 2009 at 21:33I own an apartment with my wife but I also have a 50% share in a house with my sister that she occupies with her boyfriend (former family home left to us in will), I receive no rent from them for my share. Do I have to pay the €200 fee?
October 8th, 2009 at 12:36The rules say that if you own a property that is not your main residence – then you are liable. There is no partial liability because of 50% ownership .
October 8th, 2009 at 14:06But but but, have you all noticed that you have to pay this fee before the end of October AND then they will want you to pay it again by March 2010
October 8th, 2009 at 17:22It is is supposed to be a yearly fee but you are paying after 6 months. Definitely not fair.
Secondly just what precisely is meant by the quote in No 41 ” friends in high places”..regarding debate about the payment of these fees…more of the paddywhackery here?!
Deirdre – my comment about “friends in high places” – was aimed at the TDs – especially FF who seem to try and make sure that developers / landlords are looked after. (More so than the ordinary man/woman “on the street”
October 8th, 2009 at 17:57Can you let me know the website I need to pay the £200 thank you.
October 8th, 2009 at 18:07Pauline – it is nppr.ie
October 9th, 2009 at 08:47My two sons bought an apartment in Dublin together. One has moved to Waterford in the last year and has jointly bought a house in Waterford.He has in effect half a property in Dublin and half in Waterford is he liable for the tax
October 10th, 2009 at 10:15To clarify comment in 61: My two sons bought an apartment in Dublin together. One has moved to Waterford in the last year and has jointly bought a house in Waterford with his girlfriend.He has in effect half a property in Dublin and half in Waterford is he liable for the tax
October 10th, 2009 at 10:17John Smith – He is liable for any property that he owns that is not his main residence . The rules don’t seem to cater for shared ownership or proportional liability. Under the rules it looks like he is liable for the full amount – unfair as it seems .
October 10th, 2009 at 11:50My husband is working away from home – over 2 hours drive so we bought a second home near his place of work and I still work were we have our home house. The second house is his main residence during the week and the home house is my main residence during the week – are we liable for the property tax
October 12th, 2009 at 15:38Clare — Where a person inhabits two different residential properties from time to time (the person concerned may have occasion to work away from home), local authorities should consider according some measure of flexibility to the person concerned in nominating the residential property that he or she considers to be their sole or main residence. But no person can have more than one ‘sole or main residence’
October 12th, 2009 at 15:39Do I have to pay the TAx on a second home that was left to me by my father. My mother has the right to stay in the family home.
October 12th, 2009 at 15:50I am currently living in a 3 bed semi with my husband. We are building at the moment at hte house will not be ready until Christmas. Are we currenttly liable to pay the €200 tax.
October 13th, 2009 at 14:17Margaret : The onus is on the owner to declare liability (to save admin costs for local authorities) . Personally – I would say that if the house was not habitable on July 31 2009 – then you are not liable this year. If it is habitable on Mar 31 2010 you will be liable next year if it is not your main residence by then.
October 13th, 2009 at 14:21It is interesting to note – that there is an exemption for newly built unnocupied houses. But the rules seem to be biased towards property developers instead of people like you. (Typical FF)
To qualify for the exemption, the building must: be part of the trading stock of a business; never have been deployed for an economic purpose (no income derived from it); and never have been used as a dwelling. It is likely, having regard to the present state of the property market, that a significant number of vacant buildings will qualify for exemption from the charge on this basis.
I am living as a council tenant in a council house. I inherited a house from my mother which I am at present renovating. It is uninhabitable at present i.e. floorboards up, no heating, etc. as I have just replaced the electric wiring. Am I liable for this tax.
October 14th, 2009 at 13:03Michael – the guidance issued to local authorities says that a property that is not suitable for use as a dwelling should not be regarded as dwelling within the meaning of the Act.
October 14th, 2009 at 13:24It is suggested that local authorities might consider what is habitable or not (i.e. suitable for use as a dwelling) by reference to the structure of the building (Does it have a sound roof? Is it so affected by dampness as to render it unsuitable for habitation?), and the availability of services (Does it have sanitary facilities, including a water closet and water supply?). A water supply that is simply turned off or temporarily disconnected would still be available for use, and this in itself should not be regarded a rendering a dwelling uninhabitable.
The liability date was Jul 31st 2009 – so the state of it on that date (and the ownership) determines liability for this year.
The onus is on you to declare liability.
I HAVE A HOLIDAY HOME IN KINLOUGH CO.LEITRIM. ( I LIVE IN LONDON) WHO DO I CONTACT TO REGISTER AND MAKE THIS PAYMENT, DO YOU KNOW HOW MUCH IT WILL BE.
THANKS
October 15th, 2009 at 10:38CHRISTINE BANKS
Christine – as mentioned in the article – http://www.nppr.ie is th place to register and pay.
October 15th, 2009 at 11:09The property i live in with my wife is in her name, however both of us have taken out the mortgage. I own a second property that is is my own name, and which i’ve taken the mortgage out on my own. I bought this property prior to purchasing the property i live in. I’ve had this second property rented since i bought it with the exception of a 6 month period where i lived in it.
October 15th, 2009 at 23:31Do i have to pay property tax on the second property if it’s the only one in my name?
FryDeck – the charge is payable on any home you own that is not your main residence. It doesn’t matter if it is the only home you own. The fact that this nppr charge is being referred to as a second home tax is a bit misleading. You can own only one home and still be liable if it is not where you live.
October 16th, 2009 at 08:53Our house which we have been trying to sell is finally sold today!!we have not been living in this property since it went up for sale last year.Is the 200euro still to be paid?
October 16th, 2009 at 10:23Claire – Section 4(2) is intended to cater for a situation where, in the course of moving house, a person owns two or more properties for a relatively short period. It operates within the following limitations. The owner must have acquired the ‘new’ property within a year previous to the liability date (July 31 2009) and must dispose of the ‘old’ property within six months after the liability date. (Before Jan 31 2010) If these conditions are satisfied, then the person concerned will be entitled to a refund when the ‘old’ house is sold. They are not liable to pay the charge on either of the two dwellings on the liability date in question. You were liable to pay – because you did not know when te house would be sold. But – if you had paid you would now be entitled to a refund .
October 16th, 2009 at 14:21It might be worth getting it in writing from the local authority that you are not liable – just in case.
i have a couple hoses but do not know what to do in order to pay on line i need a psi number please give more detal
October 16th, 2009 at 14:55i have a couple houses but do not know what to do in order to pay on line i need a psi number please give more detal
October 16th, 2009 at 14:55Mary – you do not need a pps / psi number to register online (it is preferred but not essential) – th eonline system is set up to cater for people who live outside Ireland. see http://www.nppr.ie
October 16th, 2009 at 15:25I have a flat let out which is joined to my house by wall. There is no seperate deed for the flat, as this is all part of my principal private residence. Am I liable for the tax?
October 19th, 2009 at 13:56Ciaran – as it is a separate dwelling it is liable for the charge. It is not your principal residence – and if it has separate access and separate facilities to your dwelling it is treated as a separate dwelling. Contact your local council for confirmation.
October 19th, 2009 at 14:30My name is on the title deeds to a house in Mayo. An elderly relative lives in the house and has a right of revocation written into the contract at the time it was handed over to me.
I paid all the legal fees in relation to the transaction at the time. It is not a second home nor is it used for rental income.
Am I liable for the tax?
October 20th, 2009 at 16:56I live in united states with a property rented in ireland..I HAVE NO PPS NUMBER OR TAX ID AS I NEVER WORKED IN IRELAND. HOW CAN I REGISTER PROPERTY WITH PRTB AS NO NUMBER AND ALSO HOW CAN I PAY TAX ON THE INCOME AS REVENUE NEEDS PPS NUMBER TO DEAL WITH THEM. ANY ADVISE WOULD BE WELCOME
October 20th, 2009 at 19:30My wife and I own a house in Northern Ireland and another house in Sothern Ireland. We are both retired and spend more time in our Southern Ireland home than our Northern home. In effect our Southern home has become our main place of residence in terms of time spent each year in the two houses. We are not residents of the South and pay all our taxes in the UK.
If we claim our Southern Ireland home as our main place of residence will there be tax or residency problems for us? And can we simply state, as is the case, that our Sothern address is our main place of residence?
October 20th, 2009 at 19:58Seamus – you don’t need a PPs number – there is an option to miss it out when registering online at http://www.nppr.ie (just for non residents I think). Re the Income Tax – that would be a matter for the US tax dept surely?
October 20th, 2009 at 22:25tks moneymate re nppr….re tax if you have income property in ireland and live abroad the tax is due to irish revenue @ 20% on income yet they need a pps number to file which I cant have!…any ideas??
October 21st, 2009 at 18:25Seamus – the tax is supposed to be deducted by the tenant and paid by them to Revenue ! ounds starnge – but see more here
I ams ure the Irish Revenue will soon sort you out with a PPS number if it means them getting some money!
October 21st, 2009 at 19:05I would be very interested in your response to question 85 from James
Also, would you please let me know what constitutes a principle residence, for example how many days per year does one have to live at an address and what proof is necessary at the time of the sale of the property?
Thanks
October 26th, 2009 at 10:41James – If it really is your main residence – then you will not be liable for this charge – but it could well open up other matters on residency/taxation etc that I would not / could not want to go into here. How can you say you are not residents of the South – but then say the house in the South is your main residence? . This could be a more comples matter than just the NPPR charge.
October 26th, 2009 at 12:30Maria – I have responded to James.
October 26th, 2009 at 12:35Regarding your question “what constitues a principle residence” – the local authority guidance says that ….
Where a person inhabits two different residential properties from time to time, local authorities should consider according some measure of flexibility to the person concerned in nominating the residential property that he or she considers to be their sole or main residence. But no person can have more than one ‘sole or main residence’.
So it’s a bit of a gret area. Check with your local council .
Thank you Moneymate for your answer 90 to my 85.
For the last 9 years we spend 100 days in two blocks of 50 days living in the USA (proveable);
115 days living in our Northern home;
150 days living in our Southern home;
We expect this pattern to continue.
Would this be an answer to your helpful question to us: ” How can you say you are not residence of the South but then say the house in the South is your main residence?”
October 26th, 2009 at 15:51i am a widow and own my own home,i share a mortage with my partner for a house which he uses as his main residence,am i liable to pay the tax on this property,
October 27th, 2009 at 01:46My husband and I starting building a house January 2007. We were in an affordable house which we put up for sale March 2007 at €190,000. Since then we have been unable to sale the house and the house currently sits at €140,000. My question is, are we excempt from the second house tax as the affordable house is sitting empty since May 2008 and is essentially social housing.
If you are aware of this affordable housing – if we have to pay the second house tax, how does this work itself out with capital gains tax. We have to pay a clawback on the proceeds of the sale but because of this been our second property do we have to pay a clawback and capital gains tax. Are there any concessions made to those who bought affordable houses during the boom and are stuck with them as we are. We have tried to sell it back to the council and have offered the house to them to rent out but to no avial. We feel we are losing our minds over this perdicament. We would love some advise please.
Yours sincerely,
October 27th, 2009 at 18:52Anne Mc Menamin
I have a very old house which is preserved. This house some years ago was to be demolished but we were not allowed to demolish it. It costs a fortune to keep it in its present state as it is a thatched house with mud walls. The house has not been occupied since my daughter left it 3 years ago. This house is only 100 feet away from our home. Is there any exemption for this.
October 27th, 2009 at 20:13Breda – you should confirm with your local county council if you are liable or not. If it is not habitable I would think it should not be liable.
October 27th, 2009 at 20:59If it is only fit to be demolished why are you spending money on it – you say its ” costing a fortune to keep in it’s present state” /
Annie – the regs say that if you own a property that is not your main residence – then you are liable. It doesn’t seem to matter if you share the ownership. You could verify with your local council to see what they say.
October 27th, 2009 at 21:02Anne – the only section in the Act about exemptions when selling a house (3.19 Section 4(2)) is intended to cater for a situation where, in the course of moving house, a person owns two or more properties for a relatively short period. It operates within the following limitations. The owner must have acquired the ‘new’ property within a year previous to the liability date and must dispose of the ‘old’ property within six months after the liability date. If these conditions are satisfied, then the person concerned will be entitled to a refund when the ‘old’ house is sold.
October 27th, 2009 at 21:10It looks like you are liable on the old house because you own it and don’t live in it .BUT – if you moved into the new house before July 2008 and the old house sells before the end of Jan 2010 – you can apply for a refund . You’ll proably be so happy about selling the house – that the 200 euro won’t be so important – but apply anyway.
I got planning in 1993 for a flat but in 2003 I had the ESB and water disconnected and I turned into a work shop where I keep my lawn mower and work tools, I also use it for storage.
Will I have to pay the €200 tax or does it apply to me.
October 28th, 2009 at 19:26John O’Brien – it is a flat that could be used as a dwelling – but isn’t currently being used. Check with your local council – but I would be surprised if they say you have to pay it – especially if it is joined on to your main residence.
October 28th, 2009 at 19:28If I have a house which is divided into 5 flats and reside in one of these flats myself, this is my only residence am I liable to pay tax on the remaining 4 flats
October 28th, 2009 at 20:41Kathleen – yes you will be liable for 4 lots of the charge – 200 euro for each dwelling.
October 28th, 2009 at 20:42sir do i take it that that there is no charge on properties rented to R.A.S. SLAN
October 28th, 2009 at 20:46John Morrin – Properties are exempt if they are rented out as part of the RAS (rental accommodation scheme) or rented to the HSE , or leased to a housing authority;
October 28th, 2009 at 20:49the exemptions are very vague! shared amenities explain please? im interested in how this would work in relation to single buildings divided up into multiple units. also if apartments are above a shop which has commercial rates? hat abouy apatments adjoining a principal residence? thanks as im worried!
October 29th, 2009 at 14:10Ken – each separate dwelling is liable (not each building) . A dwelling will include houses, maisonettes, flats, apartments and bedsits ‘. Separate dwellings will normally have their own independent access and facilities . The definition also makes it clear that the sharing of common areas does not mean that a dwelling is not ‘separate’ and, therefore, not liable for the charge. Residents of apartment blocks share common areas (common access point to the overall block, lifts, landings etc.) but apartments and flats, as independent living units, are liable for the charge.
October 29th, 2009 at 15:06You need to get registered and pay before Saturday 31st Oct or a €20 per month per dwelling penalty will apply. Get on to http://www.nppr.ie to take care of it.
my widowed mother left a house equally between me and three siblings all of us have our own seperate homes the house is vacant we received a grant of probate approx a year ago though we never proceeded to register the property in our names ie it is still in my mothers name though we are the beneficial owners are we liable for this tax
October 29th, 2009 at 19:03Frank – Yes you are jointly liable. You all co-own the property and it is not the principal residence of any of you. Only one person can register with NPPR though.
October 29th, 2009 at 19:04hi, if the land the house built on is not registered do we have to pay??
October 29th, 2009 at 19:22To Sandra Costello – Not sure what you mean about land – but if you own a house and it is not your main residence – you are liable for the charge.
October 29th, 2009 at 19:23If I live in Dublin and have property let in Dublin and also have property let in Tipperary NPPR Form do I complete have downloaded 2 one return address is wexford the other is po box 11654 dublin 8
October 29th, 2009 at 20:41Kathleen – You only have to complete 1 form – you can enter more than 1 property from different counties on the same form. The form is available here
October 29th, 2009 at 21:03https://www.nppr.ie/forms/NPPR_RegistrationForm.pdf return address is the Dublin one you gave.
Not sure where you are getting the form with a Wexford address from ??
If you claim a house is uninhabitable will there be any issues in the future with local authorities if you decide to do a rehab – would you for instance have to apply for planning permission, to restate it as a habitable home ?
October 31st, 2009 at 20:19Johm – the planning permission issue would be better taken up with your local council. (But unless you were doing exterior changes I wouldn’t think it would be an issue)
October 31st, 2009 at 20:23On the PPR FAQ page under I RESIDE ABROAD says, that people who reside abroad may be liable for the charge. It then goes on about the same liabilities apply. Who living abroad is not liable.
November 1st, 2009 at 22:36Terry – Living abroad does not affect liability. If the property is exempt (there are various exemptions) then you are not liable – but the country of residence of the owner does not affect liability.
November 2nd, 2009 at 01:13i have a second house where my son lives.he pays no rent but pays for utilities.he is on disabillity benefit.am i liable for property tax on second homes?
November 2nd, 2009 at 16:42Is a property which is a listed building liable for the tax? It says on the NPPR leaflet that “certain heritage buildings” are exempt. The appt in question was left to the person following a death and is part of a complex which is all a listed building
November 2nd, 2009 at 16:49John – The buildings that are exempt are buildings that are in receipt of “approved building” status for the purposes of section 482 of the Taxes Consolidation Act 1997. This provision applies to buildings of significant scientific, historical, architectural or aesthetic interest, and about which the Revenue Commissioners are satisfied that either reasonable public access is available or it is used as a tourist accommodation facility for at least six months of the year.
November 2nd, 2009 at 17:15It’s a pity the Nppr.ie FAQ or leaflet doesn’t explain this.
Hi I live in N. Ireland and own a house in Donegal. I only found out about the tax this morning when a council representative was on the radio to let the listeners know how much they had raised to date and that anyone who had not paid is now liable for a late payment charge. Could they not have raised the issue over the last week or two. I do not agreed with being charged a late payment fee for a charge I was not notified about. Is this legal? ( I do not have a problem with charge and have now paid )
November 3rd, 2009 at 13:58Donal – I Agree – the publicity was pretty poor . There are probably thousands of properties that have not been registered – and it will not be worth while trying to track them down for the sake of €200 .
November 3rd, 2009 at 16:52No one was notified because this country doesn’t even have postcodes never mind a property database.
You could try querying the late payment fee and they might waive it if you do? Let us know how you get on.
I did formally request a return of the late payment fee, my request was refused on the grounds that ” Donegal County Council has done all in it’s power to promote knowledge of the charge to as wide an audience as possible”. I do not accept this. If there was to be an election in say three weeks time I guarantee that I would receive literature about it from all parties in advance.
November 4th, 2009 at 12:20Donal – can they prove they publicised in it Northern Ireland? Have they got details of how they advertised it where and when? Can you take it any further? I know it’s only €20 – but it’s the principle. There are probably people living in the UK and other countries who might not find out about it for another year or more.
November 4th, 2009 at 12:22Further to Terrys question 114
On your FAQ page under I reside abroad the word ‘MAY be liable’, which giver the impression that you probably are not.
I understand it that you need to register, but if you are a resident in another country and provide a correspondence address not in the Republic, you are not liable to make any payment.
If this is not the case, perhaps you could explain in lay-mans terms what ‘ may be liable’ means.
November 4th, 2009 at 12:52Tom – This site (MoneyguideIreland.com) is not in any way connected with NPPR.IE . Any replies given here are based on publicly available information – but the final decision about liability rests with the local council in the area the property is located. In answer to your question about liability for people residing abroad – the FAQ on Nppr.ie states ”
It is fairly clear to me that this means that unless the property is exempt – then you are liable in just the same way as someone living here. Living outside Ireland does not make you exempt.
. “
November 4th, 2009 at 13:10Doreen – I would think that if the house is rented out – there should be a liability. BUT – the regs don’t seem to cover that option. You should check with your local council to be sure.
November 4th, 2009 at 21:16There is an exemption in some cases where a person who owns a principal private residence vacates the dwelling in question because he or she is long term incapacitated as a result of physical or mental illness. But the fact that the property is rented out may change things. (Of course if the property is rented out under the Rental Accommodation Scheme (RAS) it will be exempt anyway)
My mother now lives in a nursing home and the family are in the process of renting her house to help cover the cost. She only has one house, would she be liable for this 200 charge.
November 4th, 2009 at 21:25My brother was made redundant, had to rent his property to pay his mortgage, he is now renting abroad. We rang the local authority and they said he was liable to pay.
November 4th, 2009 at 21:28I think its ridiculus, that someone who is unemployed, renting out their home to pay the mortgage and having to rent abroad and live on welfare, should have to pay this charge.
If I remember correctly, when it was first proposed it was presented to the media and the general public as a charge on owners of a 2nd residental property, kind of sneaky how it got twisted and included a far broader range.
Neil – yes the media did call it a “2nd home tax” – and even some government websites refer to the charge being on a second home. The charge though is on any home that a person owns that they do not use as their place of residence.
Even after I pointed out the misleading information on the Citizens Information Site – it still incorrectly says ”
This clearly implies you have to own more than one property to be liable – but that is not the case. If a Government website can’t get it right (even after being told it was wrong) – then what hope is there for the media to get it right? Maybe a few more people should let them know about their misleading information via their contact form?
November 4th, 2009 at 22:22my mother is in a nurse home, she owns her own home, it is not reanted.or no one lives in it,does she have to pay 200charge, thank you.
November 5th, 2009 at 02:56Kelly – it looks like there is no liability – but check with the local council for confirmation.
The guidance for local authorities on Exemption in cases where a Property is vacated due to Illness goes as follows :
An exemption applies in some cases where a person who owns a principal private residence vacates the dwelling in question because he or she is long term incapacitated as a result of physical or mental illness. A number of criteria must be satisfied for the exemption to have effect.
a) The incapacity must be long term, and due to mental or physical illness. Typically, the incapacity might be brought about by infirmity due to old age or, perhaps, a form of senile dementia but other forms of illness could, of course, result in incapacitation. Either way, the essential point is that the person concerned is incapable of independent living into the future.
b) it must be the person’s principal residence that has been vacated. If the person does not own the residence they are living in, then no charge would arise in any case.
c) the person concerned must not own the property in which he or she will reside in the future; in such a case, the person would be the owner of at least two properties – in which case an exemption from charge of €200 for both properties would not be merited.
Thhe person concerned may be moved to a nursing home or taken in to reside in a property owned by a family member. The exemption applies in either case.
(Strangely – it doesn’t say anything about liability if the empty house is rented out to tenants – )
November 5th, 2009 at 03:29I have rented my house and have moved back to my parents for financial reasons, In august I registered the property but never received notification about the new charge, should I pay the tax?
November 5th, 2009 at 15:52thanks
Diarm – if you were not using the property on July 31st this year as your main home – then you are liable for the charge for this year. You will be liable for 2010 if your situation remains the same. Confrim with the local council. The longer you leave it the more you will pay (20 euro a month penalty from 31st Oct)
November 5th, 2009 at 16:58Are properties which are owned by an irish company and rented out liable to the levy?
November 5th, 2009 at 17:56oh and where in the ‘legisilation’ does it mention properties owned by companies.
Thank you
November 5th, 2009 at 18:18John – It looks like the Bill is structured with a starting position of a universal liability for residential property in respect of the charge. It goes on to exempt certain buildings and owners from this liability. The fact that businesses aren’t mentioned doesn’t mean they are not liable.
Businesses are mentioned in section 2(1)(b). – Exemptions for empty properties : . T”o qualify for the exemption, the building must: be part of the trading stock of a business; never have been deployed for an economic purpose (no income derived from it); and never have been used as a dwelling.”
Also – Section 4(1)(b) provides that discretionary trusts or bodies corporate that are accorded charitable status under tax law (Part 3 of Schedule 26A of the Taxes Consolidation Act 1997) will not be required to pay the charge for residential properties that they own.
This answer is based on my interpretation – you should check with your local council too.
November 5th, 2009 at 22:37My Mother purchased a house and put my brother’s name on the deeds as he was living in it at the time which makes him joint owner. He does not live in my Mother’s house anymore as he has just bought himself his own house. Is my brother liable for this new tax
November 7th, 2009 at 14:13I live in London have a holiday home in Southern Ireland am I liable for payment of this tax on my holiday home in Ireland.
November 8th, 2009 at 12:10Carmel – yes you are liable and you will now owe €220 euro . Get over to http://www.nppr.ie as soon as you can – the Irish government need your money !
November 8th, 2009 at 12:11We have a granny flat attached onto the side of our house. It is self-contained, has its own door and electric and gas meters.
My son is living there at the moment (rent-free) while he seeks work. If/when he moves out I intend to rent it out. Will I have to pay the charge then?
November 8th, 2009 at 12:15JBT – the answer is yes . You need to check when exactly you become liable with your local council. Your liability should depend on the situation in APril 2010 – that’s when liability is set for next year.
November 8th, 2009 at 12:29i believe certain heritage buildings are exempt. does this mean thatched cottages?
November 9th, 2009 at 21:55Anne – No I’m afraid it doesn’t. There are strict criteria about “heritage buildings” – i.e These are buildings that are in receipt of “approved building” status for the purposes of section 482 of the Taxes Consolidation Act 1997.
November 9th, 2009 at 23:54Thank god for this page – thanks Moneymate. I didn’t quite believe it was true, but it seems it is, and I now have to go and pay EUR220 as I missed the deadline. Your responses to everyone else have confirmed my fears – Ireland is gone to the dogs …
November 11th, 2009 at 12:18Is it true that next year the Property Tax will apply to every Property in the Country. So in essence you will be charged on your Principal Private Residence as well??
November 17th, 2009 at 13:40Tom – the legislation starts from the point of applying a charge to every residential property – but then adds exclusions (main one being PPR). It will require a change to the legislation to apply it to all homes. (But I wouldn’t rule it out – maybe not next year but soon)
November 17th, 2009 at 13:47I have been unemployed for the last number of months have therefore had to move back in with my parents. I started renting my house out on the 1st of Novemeber. I am therefore liable for 2009 payment of €200 as well as having to pay €200 in March 2010 ?
November 24th, 2009 at 16:06Yvette – my understanding is that the liability is based on the use of the property on July 31st 2009 (for 2009). If it was your main residence on that date – you are not liable. If you are still renting it out in MArch 2010 – you will be liable for 2010. You should confirm this with your local council .
November 24th, 2009 at 22:48i have a house which has 12 flats in it.
Do i have to pay only 1 tax or 12 times the 200 euro tax
thank you.
john
November 26th, 2009 at 21:05@John Flynn – Yes – if the 12 flats are separate dwellings then you have to pay 12 times 200 – and you will now be liable for an extra 20 euro late payment penalty per property too.
November 26th, 2009 at 21:17I became aware of this tax recently and subsequently registered my property at the nppr website but yet to pay the charge of 220 euros. My property is with the rental accomodation scheme (RAS). I later discovered on your website that my property may be exempt.I have since tried to cancel my registaration unsuccessfully. Does it mean that I have to pay the 220euros or can I ignore the charge since my proerty is wth RAS and so exempt? Please advise
November 28th, 2009 at 03:50Richard
Two of us inherited a house. I live out of the country and rent the other person who inherited the other half has a primary house. can he pay half of the two humdred since he does not own the whole thing and I am not in country and rent where I live.
December 9th, 2009 at 17:03Hi
December 15th, 2009 at 12:05Just found out about the new tax rip off
We have lived in Holland for over 40 years. We do have a property in Ireland which is rented but not in the wf scheme. Do we have to pay the €200 tax.
Brendan
0Brendan – the bad news is that you are liable. Of course – the onus is on you to declare that liability to the local council where the house is ; situated or online at nppr.ie. The country needs all theh help it can get – Bertie Aherne’s chauffer and car need paying for : )
December 15th, 2009 at 16:46I co-own two houses with my brother.
One is my principal residence and the other is his principal residence.
His house is located approximately one mile or 1.5 km from mine. I receive no rent from him for my half of his residence and he receives no rent from me for his half of my residence. We pay both mortgages together. In other words I pay half of the mortgage on the house which is his principal residence and he pays half of the mortgage on the house which is my principal residence.
My understanding is that neither of us is liable for the NPPR tax because that second property that each of us owns is less than 2km away and is occupied by a close relative rent free.
Is this correct?
January 1st, 2010 at 19:12Owen – it may well come under the “ganny flat” exemption – but you should confirm with your local Authority.
January 1st, 2010 at 22:12For the sake of €200 a year it probably isn’t worth the worry.
You could always tansfer ownership – but that would probably cost more in legal fees
Thanks Moneymate. I contacted the local authority and the advice I’ve been given by them is that where a residential property is co-owned, and one or more of the co-owners resides there as their principal private residence then no liability arises (Section 4(1)(a)(i)). Owen
January 6th, 2010 at 19:57I am an Irish citizen working abroad for the last 12 months. I own a property in Ireland which was my principle residence up to the time I went abroad. My property is currently rented. I have not registered that I have left the country, I am not registered as a landlord, and my tenant will not be claiming rent tax rebate from the state while renting the property.
How does the state and/or local Authority recognise when you are residence or non-residence. How will the local Authorities monitor and collect this charge?
January 13th, 2010 at 13:06Bryan – it is supposed to be upto the owner to register for this NPPR charge. It is probably easy enough to avoid it – in the same way it is probably easy enough to avoid registering your tenancy with the PRTB . The onus is on you.
January 13th, 2010 at 13:44I recently got married. I own a property since 2005 and my wife owns a property since 2003. Hence each property and each mortgage is separate – there is no co-ownership. Now that we are married, will we have to pay this charge ?
January 14th, 2010 at 12:00Andrew – the charge is payable on any home that is not used by the owner as a main residence. If you and your wife are in one property – then the charge will be payable on the other. Verify this with your local council .
January 14th, 2010 at 12:50We have two houses and both houses are on joint names. we are living in both houses, because we are working in different places. should we need to pay the tax on one house.
January 16th, 2010 at 19:24Thanks
Nathan – The guidance for local authorities says – “Where a person inhabits two different residential properties from time to time (the person concerned may have occasion to work away from home), local authorities should consider according some measure of flexibility to the person concerned in nominating the residential property that he or she considers to be their sole or main residence. But no person can have more than one ‘sole or main residence”
There may be some flexibility where a couple is involved – check with your local council(s)
January 16th, 2010 at 19:36I am confused, we own two properties one in the north, one in the south. We spend more time in the house in the south due to the children being young and consider the house in the south our main residence. This however this could change in time and although I consider that this tax does not apply now it could later and I am concerned that when I would go to pay the tax it is back dated.
January 25th, 2010 at 13:13Donal – The onus is on you to declare a property as not being your main residence. There should be no problem if you decide to pay the nppr charge in the future. The local authority will probably be glad you are so honest.
January 25th, 2010 at 20:53My husband Oliver Kelly paid property tax of €200 in November and have not even received an acknowledgement since – a bit Irish don’t you think.
Was told in Dec. 2 weeks backlog. What is the holdup.
January 26th, 2010 at 14:57Christine – it’s probably the “go slow”
January 26th, 2010 at 15:30Are you not on one yourself at the Dept Of Foreign Affairs?
Maybe it’s just all the public servants surfing the web during work hours? Maybe that’s why things take so long in Ireland. No one cares – no one checks on performance.
Have a nice day anyway.
Hi, I own a house here in Dublin, I also own a holiday home in Northern Ireland, Am I liable for the €200 tax on the northern ireland house?
January 28th, 2010 at 01:00DAvid – If the Dublin house is your main residence – then you will not be liable for the charge. Properties outside Ireland are not liable.
January 28th, 2010 at 12:33Any chance of an answer to entry 160 above. Thank you.
January 28th, 2010 at 16:18Reply given
January 28th, 2010 at 20:51Do you not have anything else to worry about? 200 Euro/year is nothing for someone who can afford a second home (as long as it is not just a delapidated caravan).
Try living of JSB as a family of 5!
Get real.
January 28th, 2010 at 23:57Here’s a fair question: TD’s provided with funds to live away from home in Dublin or nearby counties must be in the position where they have been forced to move for their work. Their home address cannot therefore be their principal residence (unless of course they don’t bother attending sittings of the Dail).
Are they liable? If they are a TD from say East Cork, I would assume that if their spouse lives with them and works in Dublin, and their children attend schools in Dublin, that they should be liable like the rest of us, not have some automatic exemption from the tax they have created, seeing as no one else has any excuse.
February 19th, 2010 at 19:37IIs this tax legal under E.U. law? who in their right mind pays a bill without a proper
February 19th, 2010 at 23:32written notification,and it seems that from reading the above .,that the payments are not acknowledged, Has nobody contested this tax and the way it has been levied? I can not afford the legal fees otherwise I would certainly do so.
Charles – hopefully all those TDs with second homes are paying the NPPR charge?
February 19th, 2010 at 23:36We have has a receipt for both our payments for different ‘non resident’ properties in eire – so acknowledgement is given?
March 6th, 2010 at 23:23Please advise if this tax is due on section 50 student accomodation. Is this due to the management letting company or the long term leaseholder ie purchaser of the S50 tax investment.
March 25th, 2010 at 11:51I am a Dutch citizen, renting a flat in The Netherlands. I coown a cottage in Ireland. Do I need to pay NPPR charge?
April 8th, 2010 at 11:44Bernard – the answer is “probably” . If the other co owner is not living there – then you are liable. Only one person can register to pay the charge online at nppr.ie. So – the other co owner(s) will have to pay their share of the charge to the person that registers and pays online.
April 8th, 2010 at 12:00Check with the local council where the property is located for verification of this.
Hi MM,
I own a property on an island, there are no services provided by the LA (refuse collection, roads etc)
The house is connected to a group water scheme however.
Am I liable?
J
April 14th, 2010 at 13:18jimbob – it doesn’t seem fair – but it looks like you are liable. Ther appears to be nothing in the legislation to exempt properties because of lack of LA services.
April 14th, 2010 at 14:28what a joke of a country and a government. I have a rental propert only one thank god. I have to pay the PRTB every time I get a new tennant, I have to pay this fee to the NPPR, I have to pay management fee’s and insurance on the house. In a months time my tennant is moving out.
What a country, what a democracy and what a shower of crooks Fianna Fail and all these party politicians really are.
April 14th, 2010 at 17:31I live in an apartment – my main residence at the moment – and am half way through building a house from the ground up, elsewhere in the country. The build is progressing well and from the outside it now looks like a house! Obviously it’s not fitted out yet, has no flooring, services, power, fittings etc. It is a ‘work in progress’ and will be finished later in the year.
April 16th, 2010 at 01:28Am I liable?
Property tax on second homes.
We know that a lot of holiday homeowners didn’t pay.
And maybe they are right because no one ever got a letter stating that they had to pay the NPPR.
The people that played are made into fools again.
The government got only one million euro in 2009.
I don’t have to tell you how I feel being a soft target for this arrogant government.
Why should only one out of 40 pay?
If there are 200000 second homes the government should get 40000000.
Should I pay? Or should I wait till they throw me in jail?
Analysis Home
[AD]
By Brendan Keenan
Group Business Editor
Wednesday March 23 2005
That is one interpretation of the analysis of the country’s housing stock produced by Prof. John FitzGerald of the Economic and Social Research Institute (ESRI) and published today. His most startling conclusion is that one in six houses in the country are second homes, most of which are vacant most of the time. In the Border, Midlands and Western counties (BMW), the proportion is one in five.
April 17th, 2010 at 18:54It has been clear all along that a lot of the 350,000 houses built since 1996 must be second homes, bought wither as holiday homes or investments. The growth in the number of households simply could not fill that number of dwellings. But it was difficult to know how many there were.
Prof. FitzGerald uses census returns and household surveys to arrive at his results. But he notes that the ESB has connected 100,000 more dwellings than are officially supposed to exist. The chances are that the ESB figures are more accurate and that country’s housing stock is now around 1.7m.
That means that about 200,000 of them are second homes. Based on Census returns, only a small proportion are rented-out as holiday homes. The majority are used by the owners themselves, who often see the property as both an investment and a place to spend the holidays.
Who decides if a home is uninhabitabe? My mothers solicitor is trying to sell a house from her brothers estate which the auctioneer describes as in need of total refurbishment. Can she avoid the tax? It is a one bedroom cottage.
April 24th, 2010 at 15:15my wife and i have two houses.we have separated,she lives in one on the west coast and i live in the other on the east coast.are we liable.
May 5th, 2010 at 18:42Peter – it is unlikely that you will be liable in your situation. If in doubt – confirm your non liability with the relevant local councils. I would be surprised if they say you are liable on either property.
May 5th, 2010 at 19:36Hi,
May 19th, 2010 at 14:08My mother died intestate leaving a house. I am executor of her estate and have Letters of Administration. No one has lived in the house for 2 years (electricity disconnected) and we are now selling it. The estate is to be divided between me and my brother. Will I have to pay this tax? Will my brother also have to pay this tax? The house is still in my mother’s name.
I bought the house next door. It is a terrace house and is joined to mine they are both 2 bedroom houses and it is being refurbished but is not ready finished yet. I intend to use it as an extention of my own house because I have little room when my children and family visit but have not knocked through any internal wall. All exterior is as one. Am I liable for the tax?
June 1st, 2010 at 13:06Hi My wife and I both in our 60s own two homes between us.
June 19th, 2010 at 00:03I reside in one, while my wife spends monday to friday in the other, As she is looking after her 94 yr old mother who lives in her own house. Her brother then looks after the mother for the week end. I should also say we have a son living in each house. Are we liable for the Property Tax. Thanks
we have cottage on our property that we lived in before we built our present house local athority in planning said it could not be used as a dwelling are we liable to pay this tax
June 21st, 2010 at 23:45If it is being used as a dwelling – then yes you are liable. If you are complying with planning and it is not used as a residential property – then you should not be liable. Confirm this with your local council to avoid any doubt.
June 22nd, 2010 at 09:02Hi,
June 22nd, 2010 at 20:47I live in the uk and own an apt in Dublin . Unfortunately as there was no publicity at all about the nppr fee in England I have only just found out about it and as a result own Dublin city council 560 euro!
I think it’s nothing short of robbery. I’m already struggling to make ends meet! I spoke to Dublin city council who basically told me it was tough luck!
Is there anyone I can appeal to?I don’t mind paying the fine but do mind paying the late fee!
Thanks.
Di – yes the publicity was pretty poor. Unlike the Council Tax in England – this “tax” depends on the people to declare liability. I am sure there are many people who just haven’t bothered to pay the NPPR – and the councils won’t chase them. You could try appealing in writing to your local council – explaining that you were not notified of the charge. If you make a fuss of it and go to the press/ radio it might work – but then is it worth all the hassle for a few hundred euro ? Good luck if you do try and appeal it.
June 22nd, 2010 at 22:20Hi,
June 23rd, 2010 at 12:11I’m confused about what is classed as a suitable dewlling. My husband and I own our family home. He had bought his old family home about 12 years ago. No-one has lived in the house in over 8 years. While it has ESB and a roof I think that it is unhabitable due to the damp & mould; the roof leaks and the area surrounding the cottage is overgrown and wild; it would take a large sum of money to do all this, it’s not just a case of a lick of paint. While he does plan to repair and rent out the cottage in the future it is not suitable now, at least i think it’s not. Does he need to pay the fee? Please say no!
Sinead – it is not up to me to decide if you are liable. Your local council have the final say.
June 23rd, 2010 at 12:41The act states that a property msut be ‘suitable for use’ as a dwelling. Therefore – a A property that is not suitable for use as a dwelling should not be regarded as dwelling within the meaning of the Act.
The local Authority need to use their discretion to consider what is habitable or not (i.e. suitable for use as a dwelling) by reference to the structure of the building. They will consider things such as – does it have a sound roof? Is it so affected by dampness as to render it unsuitable for habitation, the availability of services , does it have sanitary facilities, including a wc and water supply?. A water supply that is simply turned off or temporarily disconnected would still be available for use, and this in itself should not be regarded a rendering a dwelling uninhabitable.
From your description – it sounds like it should be exempt – but to avoid any problems it would be best to verify this with the local council.
Thanks for that MM, seems like we are going to have to get the Council out to inspect the property and tell us whether it is suitable or not.
June 23rd, 2010 at 12:57Thanks again.
My father died without making a will. My mother and siblings signed the house to me with my mother keeping a right to residence. I have since got married and my wife owns her own house. My name in not on the deeds or mortgage of my wife’s house. we visit and sometimes stay with my mother. The two houses are more than 2km apart. Am i exempt from paying this tax. My mother naturally doesn’t pay me rent.
June 25th, 2010 at 22:34Michael – Looking at the regultions – it appears that you will be liable for the charge. Check with the local council – but I would be surprised if they said you are not liable. Let us know what they say.
June 28th, 2010 at 09:33A follow on from 198/199. Checked with my local council today. I am exempt from the charge because of my mother’s right of residence. Her right to residence is on the deeds (legal document) and it’s classed as a “Burden” on the property and I am not free to do what I want with it. (ie.sell or rent). It is important that the right to residence is on a legal document. Good news for me…
June 28th, 2010 at 10:18Hi there,
I have a 2nd home but on each of the two “liable dates” for ownership there were no WC’s fitted in the house.
Am I exempt under the qualification of it not being a habitable dwelling?
And where does the burden of proof lie in this area and what would be considered as acceptable evidence?
June 28th, 2010 at 12:32Do I have to pay the nppr tax on a my uncles council house that was bought from the council but will not be transfered into my name until after his death ?
June 30th, 2010 at 22:09is there any exemption or reduction for someone who is unemployed. i have two houses but lost my job and have no income.
June 30th, 2010 at 22:43I have a house in Kerry but live in US, I only just heard of this. We did not recieve any notice in the mail. Being out of the country how were we to know! I only found out by pure chance.
July 29th, 2010 at 17:49Will they charge me the penalties of 20 euro a month since October 2009?
Bridget – sadly it is likely you will be charged the penalties – but you should try and complain and point out that there was no way you could have known about this charge before now. Good luck .
July 29th, 2010 at 20:28Does anyone know what % of people actually paid this tax and if there is an appeals procedure for those who did not know about it?
August 11th, 2010 at 19:55Daniel – noone knows how many properties there are that would be liable for this charge – so there is no way of knowing who hasn’t paid.
August 11th, 2010 at 21:56There does not seem to be a formal appeals procedure – but you should start with your lcal council.