NPPR €200 charge: How does the Govt/LA propose to track down & tackle defaulters?

It's not a second home tax, it's a non principle private residence tax... so if you only own one home, or part of a home, you can still be liable. For example, if you own one home and rent it out, and you yourself rent somewhere else, then you are liable and must pay.

If the house is owned by an estate before probate is granted I don't believe the 200 is owed, as there is no owner under the terms of the charge.

If the house is unfit to live in the charge doesn't apply, but disconnected water or electricity, or no kitchen doesn't make it unfit for habitation... basically it must have no roof or windows.

Cheers so
 
bonzos said:
Just out of interest i inhertied a house that has been unused for the past 10 years...it has no heatin(just open fire),no kitchen and is in a very poor condition!it would cost a fortune bring it to any fit state to be lived in,i would go as far as to say it would be cheaper to knock than repair it.do i have to pay i this tax?
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I don't believe you'll have to on the basis that the property isn't habitable.
 
I would have thought that the house described above would be liable, it simply seems to be in terrible condition, rather than being un-inhabitable, I'd imagine that people do live in houses in a similar state.

The only qualifying issue might be the lack of heating, but I wouldn't expect so to be honest, not everyone has central heating... or possibly excessive damp if it exists... You really need to check with the local authority. If you have damp, and it is the dangerous to health kind then you'd be ok... houses in the US are knocked down if infected with a particular type of fungus or mould, as repair seems not to be an option.
 
Who makes the determinations on matters like these. Also how are the lists of liable houses compiled?
 
JoeBallantin said:
I would have thought that the house described above would be liable, it simply seems to be in terrible condition, rather than being un-inhabitable, I'd imagine that people do live in houses in a similar state.

The only qualifying issue might be the lack of heating, but I wouldn't expect so to be honest, not everyone has central heating... or possibly excessive damp if it exists... You really need to check with the local authority. If you have damp, and it is the dangerous to health kind then you'd be ok... houses in the US are knocked down if infected with a particular type of fungus or mould, as repair seems not to be an option.
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There's no kitchen in the house...in my view that suggests that it's uninhabitable.

The fact that it hasn't been lived in for ten years is also helpful.
 
I've had no water switched on in my place since Jan after the burst pipe. In my mind it's uninhabitable aswell
 
tosullivan said:
I've had no water switched on in my place since Jan after the burst pipe. In my mind it's uninhabitable aswell
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The legislation refers to property "used or suitable for use as a dwelling".

If it was me, I'd argue that a property with no kitchen or no running water is not "suitable for use as a dwelling".
 
So if I have a second home and I can't get tenants for example - I simply get the electricity and water switched off, and then claim it's inhabitiable.

It's ingenious, lads. No wonder Revenue can't track you guys down. You are simply too clever for them.
 
some local authorities seem to give some guidance on this point. For example, Longford co co have a "derelict building" declaration (http://www.longfordcoco.ie/uploaded...airs/Forms/NPPR/NPPR(Derelict Properties).doc) and other county councils mention on their sites the "structure of the building".

The legislation offers no guidance.

I would note though, that if a person is planning on renovating a particular uninhabited building in the near future, it may be short-sighted to make a case now that it is derelict, as this can impact on the planning permission requirements in the future.
 
sadie said:
So if I have a second home and I can't get tenants for example - I simply get the electricity and water switched off, and then claim it's inhabitiable.

It's ingenious, lads. No wonder Revenue can't track you guys down. You are simply too clever for them.
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If you bothered to read the post(s) properly, you'd know that in Tosullivan's case there's no water because of a burst pipe (i.e. it wasn't just a case of "switching off the water").

You'd also know that in Bonzo's case there's no kitchen, no heating and the property has been unlived in for 10 years. And per Bonzo "it would cost a fortune to bring it to any fit state to live in".

Guidelines are merely that...the legislation is the key. It refers to property "used or suitable for use as a dwelling". That's the test, and in certain cases it may be up to the Courts to decide.

And by the way, Revenue have nothing to do with the NPPR charge. It's paid to and administered by the relevant local authority.
 
Pat Bateman said:
The legislation refers to property "used or suitable for use as a dwelling".

If it was me, I'd argue that a property with no kitchen or no running water is not "suitable for use as a dwelling".
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theres plenty running water...I just chose to knock it off as it was going everywhere...:)
 
In relation to the "no kitchen" issue, I believe a certain telecommunications billionaire used that very point to argue that a house without a kitchen is not a "home" and thus was exempt from paying tax (not the NPPR tax however), essentially he couldn't be considered to be residing there if it wasn't a home.

"After the sale of Esat he saved €55m in taxes by moving from Dublin to the Portuguese resort Quinta Do Lago, which he owns and which remains his address.
However, in keeping with his new-found status he had also purchased a €7m four-storey mansion on Raglan Road in Dublin 4. The Revenue Commissioners claimed this was his 'principal residence' for tax purposes. It was only after he proved he couldn't live there because it didn't have a kitchen that they relented."

Taken from:

http://www.independent.ie/national-news/obrien-makes-money-and-loses-friends-471700.html

I'm sure there's court documentation to back this up.
 
Presumably, few of the the big-name, cash-strapped landlords are paying this tax. Is it falling on the compliant little people only?
I know the theory is that the tax gets caught on sale - but won't that will just catch the banks not the defaulting property owner.
 
NPPR & building under construction?
Hi I'm currently living in a property which is my principle residence and in the process of building a house which will become my main residence. The new build is on a go slow as I am trying to save some money to complete the next job rather than drawing down any more from mortgage. House is plastered but there is no ESB/ water connected, no kitchen flooring etc.. Am I exempt from this tax NPPr tax?
 
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