Q.  I own a holiday cottage in the West as well as my main home. I am currently selling the property and the sale will close in May 2011. Does the new owner have to pay the Non Principal Private Residence Charge on this property and how do I transfer responsibility for it to them?

22.05.11

The Non Principal Private Residence (NPPR) Charge (“second home charge”) is €200 for each property you own on 31 March each year (apart from your main home). This means that, if the sale goes through as planned, you are liable for the charge and not the new owner (since they will not become the owner until after 31 March).
You can pay the NPPR Charge for 2011 from 31 March 2011. You must pay the charge by 30 June each year. A late fee of €20 is charged for each month, or part of a month, after 30 June. You can pay online at www.nppr.ie .

After you have paid the charge you can print off your receipt from the online system or a receipt will be emailed to your email address if you have provided one during registration. You can also ask the local authority to give you a certificate stating that you have paid the NPPR charge for the year. You should give this to the new owner as evidence of payment. You can remove yourself as owner of the property on the www.nppr.ie  website. It will then be up to the new owner – if it is not their principal private residence – to register as the owner of the house and pay the charge the following year.

Citizens Information: Buncrana 074 9363496; Carndonagh 074 9373741

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