2nd property tax

simplyjoe

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Mr brother has a building which has been converted into 5 seperate small apartments. Each apartment has a seperate entrance but share the one roof. He lives elsewhere. Does he have to pay €200 for each of the apartments?
 
As each is likely to be considered a "residence" in it's own right I believe so. The FAQ's on the nppr site suggest that owners of apartments are liable. You could ring them to clarify though. www.nppr.ie

Also, remember all residential property is liable to the tax. It is just that one's own residence is entitled to an exemption. That leaves any other residential property that one owns liable.
 
Each apartment is used for short term lets - holidays etc.. Still liable? What about hotels with apartment blocks attached thereto?
 
Each apartment is used for short term lets - holidays etc.. Still liable? What about hotels with apartment blocks attached thereto?

Residential properties subject to commercial rates are exempt so I wonder would that take the hotels /apts out of the equation ? Otherwise I'm not sure that the duration of the letting , or any letting at all in fact has a bearing on the charge. Ones usage of the property seems irrelevant. Reading the FAQ's its whether it's residential and whether the owner lives there or not. If not, then there is a charge. Perhaps a call to the nppr might be in order?
 
my mother has a second holiday home, never rents it... does she have to pay the tax on this?
 
Mr brother has a building which has been converted into 5 seperate small apartments. Each apartment has a seperate entrance but share the one roof. He lives elsewhere. Does he have to pay €200 for each of the apartments?

I emailed one of the co. councils on the NPPR website and they confirmed that it's per unit so you have to pay 1K.
 
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