Household Charge & Non Principal Private Residence tax

Who is Liable?

Household Charge : Owner of the property or the tenant if it is a lease of more than 20 years.

NPPR:     Owner of the property or the tenant if it is a lease of more than 20 years.

Property

Household Charge: Applies to principal private residence in addition to any rental properties. The amount applies to each residential unit if the property is subdivided.

NPPR:     All residential property not used as owners main residence. The amount applies to each residential unit if the property is subdivided.

Amount

Household Charge: €100

NPPR:     €200

Installment Options

Household Charge: €25 per quarter – apply by 1 March in the year of assessment

NPPR:     Not available

Payment Date

Household Charge: 31 March each year

NPPR:     30 June each year

Penalty

Household Charge:

Late payment fee of:

–          10% up to 6 months late

–          20% between 6 – 12 months late

–          30% beyond 12 months late

–          Additional interest charge of 1% per month (12% annual)

NPPR:     €20 per month

Tax Deductible

Household Charge: Not deductible against rental income

NPPR:     Not deductible against rental income

Notification

Household Charge: Notification via leaflet.

NPPR:     No postal notification. Email notification only if previously paid online

 

We’re happy to be of assistance if you would like any further advice alternatively the NPPR website is here & Household Charge website here