Who do you deal with if you have questions about NPPR tax

My parents retired to Ireland in 1993, my father passed away in 2007. This home was my parents primary residence. My mother became ill soon after and moved back to New York to live between myself and my sister. She has never rented it out and I come back most summers. We pay the standard ESB charges every other month.

When I came back this summer I went down to the local tax office to pay the household charge from last year and this new property tax. We had never received any bill from anyone but I was aware of those two charges. As I was talking to the man in the tax office he then pulled out a paper and said that my mother was also liable for this tax...NPPR. He said it came in in 2009 and that she now owes €3,600 as she never paid this tax and had accrued quite a substantial amount of penalties.

I explained the situation, but he said it was out of his hands and could not advise me who I could go to for more info and that maybe I would try the citizens advice.

She owns no other home in America, is 81 and the house in Ireland is the only home that she owns. She also has emphysema and that is the main reason why she could not live anywhere on her own let alone Ireland.

My question is:
Is she liable for this tax? And if she is, does she have to pay those high penalties, when she was never informed in the first place when this new tax came in. Does anyone have any information on who I can speak to about this. I spoke to a solicitor and he said this was all new in Ireland and he himself was not sure who to go to even if we were to draw up a letter swearing that the home in Ireland was the only home she owns. The citizens advice said basically the same thing.

Any advice would be greatly appreciated.

https://www.nppr.ie/Faq.aspx#fk6

Check point 6 of the exemptions:
6. Where a person who owns a principal private residence vacates the dwelling in question because he or she is long-term incapacitated as a result of physical or mental illness.

So I think that she is fine.

Thank you, I'll do that!!

Very poor service from the solicitor and Citizens Information.

Mariah46 said:

..... As I was talking to the man in the tax office he then pulled out a paper and said that my mother was also liable for this tax...NPPR. He said it came in in 2009 and that she now owes €3,600 as she never paid this tax and had accrued quite a substantial amount of penalties.

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Very poor service from the tax office. Surely they know about the exemptions or could have at least advised there may be an exemption and how to apply for one. This is hardly paying peanuts getting monkeys! What sort of public service is this level of knowledge of the NPPR?