In the cases that I've come across, there is usually some family around that is taking care of the person's affairs, either informally or formally through the ward of court process. If there is someone who is there to maintain the property, insure the property, pay the ESB bill and cut the grass, then there is someone who can pay the NPPR bill.
Okay rainyday, let's take the scenario you describe where someone is ill and someone is looking after their affairs, and do manage to think of and pay the NPPR bill, the property tax, PRTB registration etc. but they're all late because the person has been busy getting the proper care for the person first and all the pandemonium that comes with someone being so ill, why should the penalties for the late NPPR be so disproportionate to the Property Tax and the PRTB for example ??? There is no reason that makes any sense.
I am currently looking after my brother's affairs since he was diagnosed terminally ill earlier this year, believe me, this stuff takes a back seat behind medical care, emotional care, grief, the list goes on.....
Anyhoo, because of all that was going on I was about two months late paying his property tax, there wasn't a word said, no penalty, no issue, just thanks for your call is basically what they told me so the NPPR should not be so wildly different.