The 2013 Non-Principal Private Residence Charge introduced by the Local Government (Charges) Act 2009 is due for payment on or before 30 June 2013. The amount which must be paid is €200 per residential property. The liability date i.e. the date on which an owner becomes liable to the charge in 2013 is 31 March 2013. Where payment was not made by 31 May 2013, the Act provides for a grace period of one month.
Therefore, the 2013 payment must be made on or before 30 June 2013. Late payments attract fees of €20 per month or part thereof.
Failure to pay the liability may result in prosecution by the Local Authority to whom the payment is due.
Details of the methods of payment and some frequently asked questions are available from www.nppr.ie.
This is the last year in which an NPPR charge will be levied.
Please contact us should you require any assistance with this matter.