The Local Government (Charges) Act 2009 was recently passed into law and it gives legislative effect to the new charge on Non-Principal Private Residences (NPPR’s), payable by the owners to the local authority in whose area the property concerned is located.
The charge applies mainly to rented residential properties, holiday homes and second homes owned at 31 July 2009.
The €200 charge will commence in the 2009 tax year and it must be paid to the relevant local authority by 30 September 2009.