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.
More details of the Property Tax here.
To me, it would sound more equitable and meaningfull and of course-fairer- if the €200 demand for the NPPR charge was halved to €100 for 2013 just as the property tax is supposed to replace this charge from July the 1st and going into the future.
By taking this approach the Governmentwould be seen to at least be aware that there is a simple sum involved here.
What do other people think?
I suppose the Govt would argue that people had to pay the NPPR and the Household Charge – so maybe they should be happy that the NPPR is not being continued.
It does seem strange to charge the full amount for 2013 though .