NPPR falling due at the end of May - twice in 12 months!!

said:

Small enough price to pay for owning a second property in Ireland (which is not a mobile home, granny flat etc. etc.)

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Bessa said:

..... as landlords who have their properties rented to the local authorities, with a steady income are not subject to this 200 euro tax.

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Bessa said:

This tax is very unfair as landlords who have their properties rented to the local authorities, with a steady income are not subject to this 200 euro tax.

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• The most significant exemption is for a property which is the sole or main residence of the person who owns it.
• Newly constructed or unsold buildings – To qualify for an exemption, the building must: be part of the trading stock for a business: never have been deployed for an economic purpose (no income derived from it); and never been used as a dwelling.
• Where a property is vacated due to illness – Where a person who owns a principal private residence vacates the dwelling in question because he/she is long term incapacitated as a result of physical/mental illness or due to old age. As the dwelling in question would no longer be used by the person concerned as a principal private residence, a liability to pay the charge would otherwise arise in the absence of this exemption. It is often the case that a person who is obliged to vacate their principal residence through long term illness is cared for in a nursing home or care centre. In some instances, the person concerned may be taken in to reside in a property owned by a family member. The exemption applies in either case.
• Probate – Where a residential property had been owned by a person who is since deceased, probate will need to be granted before a new owner of the property can be said to exist. If probate has yet to be granted, there would appear to be no person who satisfies the definition of “owner” within section 1 of the Act and, therefore, no person is liable for the charge in respect of the property concerned.
• Exemptions for Social Housing, voluntary housing bodies, accommodation provided for on behalf of the Health Service Executive and properties in the Rental Accommodation Scheme. Landlords of properties in the RAS Scheme must request a letter from Housing Section, Cavan County Council confirming that their property was in the RAS Scheme at the liability date and forward same to Rates Section, Cavan County Council.
• Exemption for Rent-A-Room Scheme – Where a person partly occupies a dwelling as his/her sole or main residence, and avails of and is entitled to Revenue’s Rent-A-Room Scheme and can provide evidence of same to the Local Authority, no liability of the charge will apply.
• The Act does not apply the €200 charge to dwellings that are not ‘separate’ dwellings – so a ‘granny-flat’ that constitutes an integral part of the residence in question will not be liable for any charge assuming that it is part of a building which is the principal private residence of the owner and is occupied at the liability date.
• If on the liability date a residential property is occupied free of rent, by an individual who is a relative of the owner of the property and the owner resides in another property as his/her sole or main residence then the owner shall not be liable to pay the charge, provided that the first-mentioned property and the sole or main residence of the owner are located – on the same property or within 2 kilometres of each other. A relative includes – a relation of the spouse or partner of the owner, a person in respect of whom the owner is the legal guardian and a person who is a ward of court in respect of whom the owner is the committee.
• Discretionary trusts or bodies corporate that are accorded charitable status under tax law will not be required to pay the charge for residential properties that they own
• The Act exempts certain heritage buildings from the scope of the charge. These are buildings that are in receipt of “approved building” status for the purpose of section 482 of the Taxes Consolidation Act 1997. Owners of such properties must provide evidence that the property has been approved under this Act.
• There are also limited exemptions where a person is moving house and, in the process, owns two houses for a relatively short period. The owner must have acquired the ‘new’ property within a year previous to the liability date and must dispose of the ‘old’ property within six months after the liability date. If these conditions are satisfied then the person concerned is entitled to a refund when the old house is sold.
• Residential property liable for commercial rates is also exempt (although few instances of such properties are anticipated).
• If a person is divorced or separated (judicial separation agreement having been granted) they will not be liable to pay the charge where they reside in what used to be the family home as their existing principal private residence. Where the other party to the divorce or separation agreement does not reside in the original family home but retains an interest in the ownership of the property on foot of the divorce or separation agreement, the Act provides that this person will not be liable for the charge in respect of the interest that they retain in what used to be the family home.
• A mobile home is not liable for the €200 charge.