Introduction

Following the passing of the Local Government (Charges) Act 2009, owners of residential property now face a new annual tax of €200 known as the Non-Principal Private Residence Charge (“NPPR Charge”).

The purpose of this note is to make people aware of the new charge and to provide a brief summary of the main aspects of the charge.  The new charge came into effect on 31 July 2009 and the tax is payable by 30 September next.  Therefore owners of NPPRs should familiarise themselves with the new system as soon as possible.

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