When does the NPPR become payable if I rent a house in the middle of the year?

Hi all,

I'm currently in the process of moving house and the plan is to keep my old house and rent it out. If I move during the year (planning to move in March) when do I have to pay NPPR? In other words, am I liable to pay it for 2014 since the house was my principal residence for part of the year? If I am liable for 2014 do I have to pay the full amount or am I only liable to pay a percentage based on the amount of time I was resident in the house during 2014?

Another complication is that I am buying the new house on a rent to buy agreement, so I will be renting that house until the end of 2016. In this case, can I claim that my old house is still my principal residence since it will still be the only house that I own? Or is it the case that once I get a tenant for my old house then it is no longer my principal residence, whether I am renting or buying my new house?

http://www.citizensinformation.ie/e...uthority_charges_on_residential_property.html

The liability date is March 31st. So if you are renting on March 31 you are liable.

The NPPR doesn't apply for 2014. You will owe LPT though.

Thanks mandelbrot, thats good news.

So has the NPPR been abolished completely (apart from unpaid arrears), or is it still there in the background to possibly be pulled out again in future years?

Gone since LPT came in. Won't be back.