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Second home tax due again

By Kate Heaney
PAYMENT of the Non-Principal Private Residence (NPPR) for second home owners in Donegal is due by the end of June otherwise they will incur a €20 a month interest penalty.
When the tax was charged for the first time in September 2009, a total of 14,042 second home owners in Donegal declared and paid their €200, netting Donegal County Council just under €3 million. However, the payment deadline for 2010 was moved forward to June 30 last year and by the time the deadline passed almost half of the tax due had not been paid.
In the three-month grace period for payment between March and the end of June last year 7,479 properties in Donegal had their NPPR paid.
A further 6,854 properties were paid after the deadline date incurring the €20 a month interest penalty.
The total amount the council received from the tax for 2010 was €3,055,180.
According to a Department of Environment spokesperson the liability date for the 2011 charge and for subsequent years is March 31.
It is a ‘point-in-time’ charge. Liability to the NPPR charge is based on the ownership and status of the property on the liability date.
The deadline date for payment of the 2011 NPPR charge is June 30, 2011. Penalties will begin to accrue from July 1, 2011.
“Late payment fees in respect of the 2011 charge will come into effect on the 1st July 2011. Late payment fees in respect of unpaid charges for 2010 are in effect since the 1st July 2010. Late payment fees in respect of unpaid charges for 2009 are in effect since the 1st November 2009.
“The unpaid amount will attach to the property and will affect the property’s saleability. Unpaid charges and penalties will constitute an encumbrance to the sale or transfer of the property. A Certificate of Compliance is required from Donegal County Council before the sale or transfer of the property will be allowed. All charges and penalties must be paid before a Certificate of Compliance can issue,” the spokesperson said.
He explained that anyone who no longer owns a property they had paid previously NPPR on, need to deregister that property.
The liability to charges and penalties will remain on their account until such time as they successfully deregister.
Enforcement officers from Donegal County Council will undertake spot-checks to validate accounts that have been deregistered.
Donegal had the second highest return in NPPR outside of the main cities with County Kerry topping the number of second homes declared.

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