Own a Second Property? Then read on...

In 2009, an annual charge of €200 was introduced on Non Principal Private Residences (NPPR) payable to your Local Authority. Not all residences are liable. Your sole or main Family Home is exempt from the charge. Other exemptions include rental accommodation scheme houses, social housing, local authority housing and mobile homes.

The main types of residential property that are liable for the charge are private rented property (houses or individual apartments), vacant property (except new but unsold residences) and holiday homes. You should contact your Local Authority if you are in any doubt about the liability of your property. The charge is set at an annual rate of €200 in 2009 per residence but penalties apply for late payment.

Collection of the NPPR charge for 2010 will commence on the 31st of March 2010 and is based on the ownership and status of the property as of that date. It is payable to your Local Authority for the area in which the property is situate and can be paid online at www.nppr.ie. You can also post your payment (together with your completed registration form) to the NPPR Bureau at P.O. Box 11654, Dublin 8. Registration forms for property can be obtained online from www.nppr.ie

For further information please contact Joan Byrne of this office by email joanbyrne@mlb.ie or telephone (021)4340315