The new Local Property Tax replaces the Household Charge and the NPPR – but the NPPR still has to be paid for 2013 and is now due.
To avoid penalties – the NPPR should be paid before the end of June 2013
Landlords and owners of Non Principal Private Residences will be glad to see the ending of the NPPR – but they still have to pay it in 2013 along with 6 months of the Local Property Tax.
The 2013 liability date for the NPPR is 31st March – so if you owned a home that was not your principal residence on that date – you will be liable for the €200 NPPR. There are some exemptions – you can see the full details of the NPPR here
Liable owners have two months to pay and 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 2012 will attract a late payment fee of €20 a month.