I think I am liable for NPPR on a property for 1 year, however have not received any letter as when paying for LPT naively put down that it was my main residence. This is a very basic property in a rural country setting. My question is, is it better not to say anything - is there really any way they can find out about it? Property is not rented out at any stage, I do intend to keep it though and am wondering about the statement (citizens information website) that "any liability would end 12 years after the charge was due" - is it pointless me owning up unless I was to sell within thoses 12 years? Also from the NPPR website, about payment not being made by 31 august, additional fee of €120, entire NPPR liabitlity is increased by 50% and then frozen - this means that no more penalties will be added on??