What has happened?
In its October 2008 budget, the Irish government announced an annual property tax for non-primary residences. This will be collected by local authorities rather than by the central government.
Who needs to pay this tax?
Owners of second homes, holiday homes and investment properties will be affected, regardless of whether they rent their property out to paying guests or not. Granny flats/annexes and mobile homes are not liable for the tax.
How much is the tax
€200 per year, per property. If it is not paid, owners will incur a €20 fine for each month they fail to comply.
When does it have to be paid by?
The deadline for the tax is the end of September. In 2009 there will be a month's grace, but from the end of October owners will have to pay the monthly fine.
How do you pay the tax?
Those liable for the tax should visit nppr.ie and pay online. Local authorities will also accept completed forms. The onus is on owners to pay as no reminders will be sent.
How will the authorities know if it's a second home?
Local authorities are working with the Irish electricity board ESB as energy usage patterns and bills will help identify homes that are liable for the tax. The Private Residential Tenancies Board is also sharing information with authorities.
Source: rte.ie
