Tax on second home

Is it worth €200 a year !As you may be aware, The Local Government (Charges) Act 2009 introduced a E200 charge for the owners of Non- Principal Private Residences. The charge applies mainly to owners of private rented property and holiday homes. It also applies to vacant residential property unless newly built but unsold.

Exemptions currently defined within the Act include Principal Private Residence, Local Authority & Social Housing, Properties rented under the Rental Accommodation Scheme (RAS), and a number of other exemptions in relation to moving house, divorce/separation, probate etc. (Further information on exemptions can be obtained from

The Act provides for payment on a self assessment basis with statutory obligation on owners to pay in accordance with the legislative provisions, and to determine and declare their liability to the NPPR charge. No invoices or notices requiring payment will be issued by the local authorities.

Liability to pay the charge is determined by ownership of a relevant property on the liability date and the 31st July is the liability date in the current year. Payment of the E200 charge is due by 30th September 2009. If payment is not made by 31st October 2009, a E20 late payment fee will apply per property in respect of each month or part of a month during which the charge remains unpaid.

The rolled-up amount of a late payment fee should not be underestimated; for example non payment of a charge for a period of five years will result in a liability of over E4,000 when account is taken both of the charges and the late payment fees.

Where a property that is liable for the charge is sold, the Act provides that the new owner of the property will be liable for unpaid charges and late payment fees, and that these will remain a charge against the property for a period of 12 years from the date that they were incurred.

Further information, registration and payment facilities in relation to the charge are available at Alternatively, the form can be downloaded, completed and forwarded with payment (cheque/bank draft/postal order made payable to LGCSB NPPR) to NPPR, Po. Box 11654, Dublin 8. It should be noted that Cash cannot be accepted.