Posted by Brian Flynn in Tax on 31 Jul 2009
- Liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. For 2009 this date is 31 July 2009.
- The charge must be paid within two months of the liability date (i.e by 30 September 2009).
- Payments made after 31 October 2009 will face a late fee of €20 per month or part of a month.
- A new website www.nppr.ie has been established to answer frequently asked questions and allow payments to be made electronically. Payment can also be made by cheque, bank draft or postal order and sent to the relevant local authority.
- A declaration of ownership must accompany the payment. This can be made on-line through the website or on the relevant form. Forms are be available for download from the website.
- The liability date for the charge in 2010 will be 31 March 2010.