NPPR

James Grant

Hi

My Mum and Dad built a second house on the farm to sell five years ago its about 1KM away from the home house.

due to the fall in value it was never put up for sale, no one lives in it it just sits their are they due for the NPPR the way I read it they are not but a second opinion would be great.

Thanks

Peregrinus

If it's a residential property then, yes, they are liable.

GerardKeating

Peregrinus wrote: »

If it's a residential property then, yes, they are liable.

There are exemptions, empty might be one..

MouseTail

GerardKeating wrote: »

There are exemptions, empty might be one..

Its not. I don't think any of the exemptions apply here.

3DataModem

James Grant wrote: »

Hi

My Mum and Dad built a second house on the farm to sell five years ago its about 1KM away from the home house.

due to the fall in value it was never put up for sale, no one lives in it it just sits their are they due for the NPPR the way I read it they are not but a second opinion would be great.

Thanks

If the home is unfinished, an exemption should be granted.

Might be worth taking a hard look at what "unfinished" means, and comparing with the house.

Peregrinus

Basically, if it's not finished to a point where it is used or capable of being used as a residence, then it's not "residential property", and is exempt. So if it has no roof, for example, or lacks the physical infrastructure for a fresh water supply, or has no windows or doors.

Your problem is that, if your property is unfinished to that extent, it's going to be difficult to maintain it in a sound and weatherproof condition, and what you will lose in deterioration of the property will probably cost you much more than you save in NPPR charge each year.

This is the same test that used to apply under the old rating legislation, and a standard way to avoid rates on a building not in use was to take off the roof. But it did tend to mean that within a few years the building would fall down, so it's not a strategy to be followed unless you have totally despaired of the house ever having any value again.

3DataModem

In this situation, I would do my best to ensure that you can demonstrate that it has not been habitable UNTIL NOW, but from now it is habitable.

MouseTail

3DataModem wrote: »

In this situation, I would do my best to ensure that you can demonstrate that it has not been habitable UNTIL NOW, but from now it is habitable.

to prove it was not habitable, you need date stamped photos, and/or an engineers report stamped and witnessed by a Garda.

James Grant

But it clearly says in the exemptions.

The property must be within 2 kilometres of your home or be a self-contained residence on the same property as your main residence, such as a granny flat or annexe.

The problem is that I went home from Canada during the summer to find my elderly mother and father panicking about this 4000euro charge that they knew nothing about as they don't pay much attention to the government news so my mum rang the council and owned up to the house in case she went to jail. words from her mouth.

Peregrinus

James Grant wrote: »

But it clearly says in the exemptions.

The property must be within 2 kilometres of your home or be a self-contained residence on the same property as your main residence, such as a granny flat or annexe.

You're looking at the Citizens Information website, the page dealing with the NPPR?

One of the exemptions is for "additional family accommodation", for where you have self-contained accommodation (e.g. a granny flat, a gate lodge) in which a family member lives. That's where the 2 km rule comes in. It's not relevant to your parents situation, because they didn't have a family member living in the house they built. They built it for sale, and it's been standing empty.

James Grant wrote: »

The problem is that I went home from Canada during the summer to find my elderly mother and father panicking about this 4000euro charge that they knew nothing about as they don't pay much attention to the government news so my mum rang the council and owned up to the house in case she went to jail. words from her mouth.

She won't go to jail.

She will, however, have to pay the charge and penalties, unless she can bring herself within one of the exemptions.

Mr. Incognito

They can afford to build a house to speculate they can afford to pay the tax on it

Pay the tax.

garhjw

Mr. Incognito wrote: »

They can afford to build a house to speculate they can afford to pay the tax on it

Pay the tax.

I think the OP should establish if they are liable before paying the tax. It hasn't been established if the house was finished to an extent which makes it habitable.

Peregrinus

garhjw wrote: »

I think the OP should establish if they are liable before paying the tax. It hasn't been established if the house was finished to an extent which makes it habitable.

They built it five years ago.

If, since then, it has been sufficiently unfinished as to be uninhabitable, then by now they have much bigger costs to worry about than the NPPR charge!

Joe1919

Does the property have a sound roof?
Is the property affected by dampness?
Does the property have a water supply?
Does the property have an indoor toilet?
Does the property have a shower or bath?
Does the property have a heating system?
Does the property have an electricity supply?

You will need evidence. e.g. Photo etc

You will probably need to fill out a form as example above from Longford Co. Co. and get it witnessed.

http://www.longfordcoco.ie/uploadedFiles/LongfordCoCo/Our_Departments/Corporate_Affairs/Forms/NPPR/NPPR(Derelict%20Properties).doc

Mr. Incognito

It never ceases to amaze me the trouble people go to to avoid a small tax.

You built it to sell.

Purchasers solicitor.

"Can i have nppr receipts?"

Your solicitor

"Its exempt as the property is subject to dampness"

Purchasers solicitor

"Riiiiight, we'd like to amend / withdraw our offer"

Irish mentality. Short term gain. Long term loss.

Pay the tax.

donaghs

3DataModem wrote: »

If the home is unfinished, an exemption should be granted.

Might be worth taking a hard look at what "unfinished" means, and comparing with the house.

Has anyone here actually successfully appealed any aspect of NPPR on a particular exemption?