NPPR – None Principal Private Residence
What is the NPPR (Non Principal Private Residence) charge?
The NPPR charge is an annual charge of €200 in respect of all residential property not used as the owner’s sole or main residence, or in other words a property tax on second homes in Ireland.
Does the charge apply to residential property outside of Ireland?
The charge only applies to properties situated in Ireland.
When do you become liable to pay the charge?
The charge must be paid within three months of the 31st March in a particular year (e.g. 30th June for 2011) in order to avoid late payment charges.
Revenue and the Department of Finance have indicated that the payment of the NPPR charge for residential properties is not an allowable expense in computing taxable rental income as it is not included on the list of allowable items.