The whole State.

Owners of residential property in which the owner does not live as his or her sole or main residence.

The charge applies to private residential rental properties, holiday homes and vacant properties; it does not apply to principal private residences.

Exemptions:

Buildings exempted are:

• certain heritage buildings approved under section 482 of the Taxes Consolidation Act 1997
• newly constructed but unsold buildings that form part of the trading stock of a business
• buildings vested in a Minister of the Government, housing authorities or the Health Service Executive
• accommodation provided by a voluntary housing body
• a building wholly used as a dwelling and in respect of which commercial rates are payable.

Owners exempted:

• where a building is occupied as that individual's sole or main residence
• where a person partly occupies a dwelling as his or her sole or main residence and avails of the Revenue's Rent-a-Room Scheme
• discretionary trusts and certain charities which are corporate bodies
• an owner may be exempt if he/she is in the process of moving house on the liability date and owns two or more properties for a relatively short period
• where on the outcome of a divorce or separation agreement one party continues to reside in the family home as their sole or main residence but the other party (a co-owner with the other spouse) does not
• 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
• where a residence is occupied rent free by a relative of the owner and the property in question and the owner's sole or main residence are on the same property or within 2 kilometres of each other

Annual charge is €200. A late payment fee of €20 per month is applied in respect of each charge that remains due and unpaid in relation to a particular liability date.

Amending legislation introduced in 2014 provided for a period (from 2nd March to 31st August) during which no new late penalties were applied to existing liabilities. If payment was not made in full or if settlement terms were not agreed by the end of that period, an additional late payment fee of €120 per liability date applied (from 1st September 2014). In addition to this late payment fee to be applied per liability date, the entire NPPR liability is then increased by a factor of 50% and then frozen.    

In its first year (2009) the charge was due by 30th October. For 2010 and onwards the charge is due by 30th June. Late payment fees are applied if the charge remains unpaid beyond this date.

A value based Local Property Tax was introduced in 2013. 2013 is the final year of operation of the Non Principal Private Residence Charge, following which it has been abolished.

It is for owners of property that may be liable for the charge to determine their liability in the first instance. Local authorities are not required to issue demands or notices requiring payment of the charge in respect of individual properties.