I'm just wondering how people are getting away with this. I was just out with a friend who like myself is renting out an apartment. I was telling him that we had received a letter about the NPPR. we hadn't paid it and incurred a fine which we paid before the Friday deadline when the charge doubled! Anyway this friend said they hadn't received any letter and so had no intention of paying it. Now I know this friend never declared that they had married and moved and were now renting out their own property but they had said a couple of years ago that they were now registered and were paying what they owed. This person was a gym instructor and said that they only ever paid about €300 tax a year as they wrote everything off and never declared what they were really earning. I am so annoyed. I pay at least €20,000 per annum in income tax and USC PRSI etc and pay all the PRSI USC etc on the rental income too aswell as €2,000 management fees. My question is how can some people get away with paying pretty much zero tax??? I mean €300 a year???? so unfair on the rest of us. Also I know that obviously he never changed his address with revenue and the tenant is obviously not claiming any rent relief etc but isn't this system completely messed up???? how do they get away with it???