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.
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.
Household Charge: €100
Household Charge: €25 per quarter – apply by 1 March in the year of assessment
NPPR: Not available
Household Charge: 31 March each year
NPPR: 30 June each year
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
Household Charge: Not deductible against rental income
NPPR: Not deductible against rental income
Household Charge: Notification via leaflet.
NPPR: No postal notification. Email notification only if previously paid online