By accident Tommy I today stumbled upon this bit, which is of interest to you and me and Mandelbot and our arguments on whether NPPR is a tax deductable expense. Useful I would have thought when or if a landlord has put it down as a deduction. The bit in bold in particular. No different to rates etc.
Non-Principal Private Residences and Liability
The charge on non-principal private residences (NPPR) was introduced in 2009 under the Local Government (Charges Act 2009, as amended. The charge is payable by the owners of private rented accommodation, holiday homes and other non-principal private residences. It is a matter for persons who own a non-principal private residence on the liability date to declare so and to pay the €200 charge by the due date annually. Income from the NPPR is used to assist in financing the provision of essential local services provided by local authorities. Internationally, local services are administered by local authorities and financed by local service charges. In Ireland, local authorities are responsible for, among other services, public parks; libraries; open spaces and leisure amenities; planning and development; fire and emergency services; maintenance and cleaning of streets and street lighting. These facilities benefit everyone.