Second Home Levy
The annual NPPR charge of €200 per property applied for all years 2009-2013. The NPPR has been replaced in 2014 by the Local Property Tax (LPT).
In order to maximise compliance and encourage payment of outstanding NPPR charge arrears, section 74 of the Local Government Reform Act 2014 provides that for the period from 2nd March 2014 – 31st August 2014, during which time no new late payment penalties will be applied to existing NPPR liabilities. This will provide an opportunity for owners to agree payment terms with local authorities.
Up to 31 August 2014
You will see from the table below that if you were due to pay the NPPR for all years from 2009 – 2013 and have not paid anything, you now owe a total (including penalties) of €4,220 on each property where the charge would apply.
| Year | Annual Charge | Late Penalties if charge not paid | Total Liability if paid before 31 August 2014 |
|---|---|---|---|
| 2009 | €200 | €1,060 | €1,260 |
| 2010 | €200 | €900 | €1,100 |
| 2011 | €200 | €660 | €860 |
| 2012 | €200 | €420 | €620 |
| 2013 | €200 | €180 | €380 |
| Total | €1,000 | €3,220 | €4,220 |
For example if you have paid the NPPR for the years 2009, 2010, 2011 and 2012 but omitted to pay the 2013 charge, the total liability per property (including penalties) if paid before 31 August 2014 would amount to €380.
After 31 August 2014
If payment is not made in full by 31st August 2014 or if settlement terms are not agreed by that date, additional late payment fees apply. You will see from the table below that if you were liable for the full period and have paid nothing, you will owe a total of €7,230 when these penalties apply.
| Year | Annual Charge | Late Penalties if charge not paid by 31 August | Total Liability due at 1 September 2014 |
|---|---|---|---|
| 2009 | €200 | €1,870 | €2,070 |
| 2010 | €200 | €1,630 | €1,830 |
| 2011 | €200 | €1,270 | €1,470 |
| 2012 | €200 | €910 | €1,110 |
| 2013 | €200 | €550 | €750 |
| Total | €1,000 | €6,230 | €7,230 |
Again for example, if you have paid the NPPR for the years 2009, 2010, 2011 and 2012 but omitted to pay the 2013 charge, the total liability per property (including penalties) if not paid before 31 August 2014 will amount to €750 (whereas if paid before 31 August deadline this charge would have been €380).
You will see from the above that the penalties were have accrued are very high so it is best to arrange discharge by the 31 August to avoid any further charges.
Bear in mind also that if at some stage in the future you are looking to sell or mortgage your property a new purchaser will require you to furnish a certificate from the local authority confirming that the NPPR has been discharged or the property is exempt from the NPPR. This will not be granted if total liabilities are not paid.
