NPPR

matt-dublin

Hi

I only rented out my apartment in October last year (2013), am I liable for the nnpr or not?

Thanks

matt-dublin

Or am I correct in reading that because I lived in the apartment on the liability sat (June 30th) and the 3 months subsequently that I'm not liable for 2013?

We didn't move out till October

garhjw

I don't think you are but am open to correction on this. It wasn't an NPPR on March 31st 2013 so you shouldn't be liable - https://nppr.ie/Faq.aspx#fk0

matt-dublin

garhjw wrote: »

I don't think you are but am open to correction on this. It wasn't an NPPR on March 31st 2013 so you shouldn't be liable - https://nppr.ie/Faq.aspx#fk0

Thanks, I'm hoping that too!

Just looking for some clarity! Don't want another expense in what's already been an expensive year!

Jasper79

Yeah I believe it has to be NPPR before 31st March . I rented my property in September 13, got a letter from revenue yesterday.

Will be calling them this morning to confirm.

matt-dublin

Jasper79 wrote: »

Yeah I believe it has to be NPPR before 31st March . I rented my property in September 13, got a letter from revenue yesterday.

Will be calling them this morning to confirm.

Is the liability date note June 30th and three months subsequent? Ie September 30th?

Jasper79

When do you become liable to pay the charge?


As set out in the Local Government (Charges) Act 2009, as amended, liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date, which is called the "liability date", is 31st July for 2009 and is 31st March in 2010 and subsequent years. The charge must be paid within three months of the liability date (31st October in 2009 and 30th June for 2010 and subsequent years) in order to avoid late payment fees.

From NPPR website 31st of March in 2010 and subsequent years

Update just spoke to revenue who confirmed 31st of March is the Liability date, so exempt if it became NPPR after that date in 2013

Peterx

Are penalties accruing now if the tax hasn't been paid on a property that is not a principal residence on the 31st March 2104?

All these references to 2013 are confusing me, do you pay one year in arrears?

athtrasna

Peterx wrote: »

Are penalties accruing now if the tax hasn't been paid on a property that is not a principal residence on the 31st March 2104?

All these references to 2013 are confusing me, do you pay one year in arrears?

The NPPR was abolished and is not due for 2014. 2013 was the last year it was due on but owners are liable for umpaid years previous to then.

Peterx

athtrasna wrote: »

The NPPR was abolished and is not due for 2014. 2013 was the last year it was due on but owners are liable for umpaid years previous to then.

Thanks for that.

Barr

I think there is a lot of panic with this at the moment thanks to the papers. A lot of people are getting it confused with the LPT. First time I have ever heard of NPPR before this week.

Darkest Horse

Hi all. I own one property in which I do not currently live. It is considered by my mortgage provider to be my primary residence but I'm not sure if revenue still require me to pay the tax. Could anyone clarify?

Many thanks.

Sun in Capri

Darkest Horse if they can prove you are living elsewhere then you are liable unless you come under the relevant exemptions. The best explanation is on the citizen advise. ie website

sea12

Hi I moved out of my house in jan 2013 to a rented property. Apparantly I owe it. So I went to pay the 200 ladt week online and it charged me 380 because of the 20 per month penalty. I thought there was a amnesty until August 31 and I would only have to pay 200. Anyone know is this correct

garhjw

sea12 wrote: »

Hi I moved out of my house in jan 2013 to a rented property. Apparantly I owe it. So I went to pay the 200 ladt week online and it charged me 380 because of the 20 per month penalty. I thought there was a amnesty until August 31 and I would only have to pay 200. Anyone know is this correct

I think it is correct. The amnesty was for additional penalties which were applied after August 31st. Did you receive a letter from the council outlining the charge?

MouseTail

The amnesty was not to incur the late penalties. Had you left it til this week you would have had to pay €750.

sea12

MouseTail wrote: »

The amnesty was not to incur the late penalties. Had you left it til this week you would have had to pay €750.

Oh ok was just checking. No didn't get a letter but just paid so there would be no issues further down the line . Tx for replies