# NPPR when non-resident and renting primary residence?



## sublime1 (1 Sep 2009)

Hello all,

I've just heard about the NPPR and am confused as to whether I am liable or not. I own a house in Ireland which I rented out when I moved abroad last year. It's the only property I own.  I susepect I may be, however according to the Citizens' Information website: "If you own only one home you do not pay the charge."
[broken link removed]

Looking at the official NPPR website, I can't actually figure out one way or the other whether or not I am liable.

Can anyone advise?

many thanks


----------



## Howitzer (2 Sep 2009)

Is it your home - do you live there?

You own a house in Ireland, not a home.


----------



## newyork (2 Sep 2009)

Response to the same query I sent to SDCC

*SDCC Customer Contact System*

Dear Mr  
As you are the owner of the property in Ireland and it is not your principal residence you are liable for the levy. You can register the property and pay the levy on www.nppr.ie
Regards,

Customer Care

property tax query for non resident
Hi, i live in Australia, and registered as non-resident in ireland. I own a property in Dublin which is rented and fully tax compliant, do I qualify as having to pay the 200 euro property tax. Thanks


----------



## sublime1 (2 Sep 2009)

Thanks newyork for the reply. No surprise there really! 

Cheers!


----------



## sue m (2 Sep 2009)

I also had to pay it, Only own one residence which is rented out and i live in the family home.  Once you own a property and dont live in it, you must pay.


----------



## Mopsy (27 Jun 2011)

Query regarding nppr.....my daughter's house was rented out starting last September 2010 but she is about to move back into it at the end of July 2011. It is her only house and will revert to a PDH on 31st. July 2011.


----------



## Berni (27 Jun 2011)

It was rented on the assessment date of 31 March, so she owes the fee for this year.
She needs to pay her €200 by this thursday, 30 June to avoid any penalties (€20/month)


----------



## Bronte (28 Jun 2011)

The important date on this Mopsy is the liability date, 31st March this year.  So your daughter has to pay it.


----------



## oldnick (28 Jun 2011)

yes,Bronte, good point about the actual liability date 31 March which is stipulated in the Local Govnt Charges Act.

As I tend to get these things wrong, and I admit I've got a bug about NPPR, can I ask, without me expressing an opinion....

If one has a home and rents it out from 1 April to 30 March the following year whilst the owner lives with,say, parents, can that owner return to her owned home and stay there on the 31st March and thus avoid NPPR ?

Of course, that is an extreme example - but there may be many people who move away from their owned property for ,say, 6- 11 months -(May till mid-March for example) and believe that they must pay NPPR because they only stayed in their owned-home for a couple of months, thus rendering it a NPPR.

Is therefore the actual day- 31 March the deciding factor?


----------



## elcato (28 Jun 2011)

> Is therefore the actual day- 31 March the deciding factor?


Yes. I would think that they may query this if they suspect that is what is happening. i.e. they might ask for full proof and trigger a tax audit by revenue among other things.

Update: See this thread for someone's account of what happened.


----------

