NPPR - Do Northern Ireland residents with homes in Donegal have to pay?

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pmce

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My parents are both from, and living in, Northern Ireland. They own a little holiday cottage in north Donegal which they use from time to time. Since they aren't too good with "t'internet" they asked me if I could arrange to pay the €200 Non Principal Private Residence tax on www.nppr.ie

From the website it would appear that a PPS number is required in order to pay this tax. The problem is neither of my parent's have a PPS number since they have never worked in 'the south'. Since thousands of Northern Ireland and GB residents (most of whom, like my parents, don't have PPS numbers) own holiday homes in the south it would seem that without the facility to pay this tax then the county councils won't get anywhere near the revenue they are expecting from this scheme.

Don't get me wrong, I'm as begrudging about paying tax as the next guy. However, considering my parents' honesty and willingness to pay the NPPR tax it seems strange that alternative methods of payment for those living outside the "26 counties" have not been arranged.

Furthermore, I found it strange that my parents heard about this tax only by chance (from a friend who also owns a holiday home in Donegal). If my parents are liable to pay this tax, they have not been notified by the county council or the Revenue.

Given my parents' situation, I have some questions:

  • Should they pay the NPPR tax? (i.e. is this tax even applicable to them?)
  • How can they pay? (if they don't have a PPS number)
  • If they don't pay, what will be the consequences?
The FAQ on their website covers almost all questions anyone would have, except those from the north! So any replies/advice is greatly appreciated.

Thanks.
 
Yes, the tax is applicable to them unfortunately but it is a good point that they appear not to have made it possible to process an online payment without a PPS.

I presume one of your parents can obtain a PPS from revenue or you could simply write a cheque and forward it to the relevant local authority, sans PPS as the NPPR website is just an interface to the local authority.

Good point though, given how many northerners have holiday homes in Donegal. Could have made it a bit easier or more obvious.
 
There's a form on the NPPR website for people who want to pay by cheque, you send it to the local authority.

[broken link removed]

There is a clarifying note on the pdf about what to do if you are not resident in Ireland.
 
You don't need a PPS number. I am from the North and have just paid the NPPR charge. You just tick a box on screen to say you don't have a PPS number and then go ahead and pay by credit card.
 
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