The Councils are currently cross checking public records and compiling a list of unregistered properties with assistance from other public and semi-state bodies.
NPPR is liable on any residential property or unit which is not the owner’s sole or main residence on the annual liability date of 31st March each year. Unoccupied properties are also liable for the charge and inherited properties after Probate has been issued. Unpaid NPPR charges carry over as a charge on the property for 12 years after the due date, while all properties being sold or transferred require NPPR certification. The Department of Social Protection also requests NPPR certification before paying rent allowance for tenants.
Limerick City and County Councils said they are facilitating payment plans between now and the end of December 2013 to assist owners with large arrears.
“The net is closing in on all those that to date haven’t come forward to pay their NPPR,” advised Head of Finance at Limerick City and County Councils, Mr. Tom Gilligan. He explained: “In future years, it will no longer be possible to sell property unless property tax details are paid up to date. We would urge those who have not yet paid to come forward immediately in order to make arrangements. Late payment fees apply and will continue to do so until the charge is paid.”
“All owners of Irish residential property are obligated to register and pay all property taxes. The Revenue Commissioners are currently treating property tax as part of general taxation and one of the requirements for a Tax Clearance Certificate. Section 50 owners are to be checked for compliance,”
NPPR payments can be recorded at www.nppr.ie or by form through Limerick City and County Councils at Limerick City Hall / Limerick County Hall.