Household Charge, Local Property Tax, NPPR… All these taxes related to residential properties can get very confusing, so we have written this post to make it a little easier.

Household Charge was introduced in 2012 and it is a one-time only payment for all owners of residential properties. Unlike other residential taxes, this is not a recurring annual charge, so you will just pay it once.  If you have not yet paid the household charge and pay it by 31 March 2014, the household charge will be €200 per residential property. Payments after this date may be subjected to interest and penalties.

On the other hand, the Non Principal Private Residence charge (NPPR) applies to all residential properties that are not principal private residences – for example investment properties and holiday homes. It is collected by the Local Authority where the property is situated. Keep in mind NPPR is an annual charge of €200 per annum, which was in effect from 2009 to 2013 (a total of 5 years). If you were liable to pay the NPPR for the period 2009 to 2013 and have not paid the charge due, the total liability (including late fees and penalties) is now €4,220. Further late fees are frozen until 31 August 2014, after which date the liability per property will increase to €7,230 per property.

Finally, the Local Property Tax (LPT) was introduced during 2013 and it applies to all owners of residential properties. The LPT is an annual tax and it is based on the market value of your residential property at 1 May 2013. The LPT charge for 2013 was for 6 months and for 2014 is for 12 months. It is the responsibility of the property owners to ensure that their property valuation is correct and that the correct LPT is paid by 31 March 2014 to avoid possible interest and penalty charges.

So make sure your payments for household charge, LPT and NPPR are in order before March 31st 2014 in order to avoid paying further interest and penalties.

If you would like to discuss these matters in further depth or if you need advice about your specific situation, please contact the team at Jones & Associates Chartered Accountants.

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The blog does not purport to give any definitive taxation or professional advice on any matter. Any information contained herein is not a substitute for direct consultation with one of our professional team. We have made every attempt to ensure that the information contained herein is accurate, but we are not responsible for any errors or omissions. We do not represent that the information herein is comprehensive or complete in the sense that it discusses all issues of relevance to a particular situation. We do not accept responsibility or liability in any circumstances in respect of the accuracy or content of this information