Description

Introduced pursuant to The Local Government Charges Act 2009 as amended by the Local Government Household Act 2011 - €200 annual charge on Non Principal Private Residences

Year(s) payable and due date

2009, 2010, 2011, 2012, and 2013.

The Charge is based upon the ownership and status of the property on the 31^st March of each year;

Amount

€200 if paid on time.   Late payment fees

If selling house – what is required

You must produce a Certificate of Discharge if the Charge is payable or a Certificate of Exemption if it is not payable (e.g. if the house is your principal private residence).  

Same is available from the Finance Department of your Local Authority, e.g. Meath County Council;

Probate

Any NPPR Charge and related fees shall not accrue during the period from death to the issue of the Grant of Representation. Any amount due by the deceased person is payable within three months from the date of Grant of Representation but does not become due until the Grant is extracted

Contact, information, Forms

NPPR Website – www.nppr.ie

Meath County Council, County Hall, Navan, Co. Meath.

Tel: 046  9097000
Fax: 046  9097001
Email:  info@meathcoco.ie

Description

Introduced by the Local Government Household Charge Act 2011 which is payable by owners of Residential property. It applies to the year 2012 only

Year(s) payable and due date

If you own a property on the 1^st January 2012 you are liable for the Charge;

Amount

€100.00.

From 1^st July 2013 any outstanding Household Charge liability was increased to €200 and added to the Local Property Tax due on the property.

If selling house – what is required

Anybody selling a house will require a Certificate of Discharge, Waiver or exemption.

If the charge is not paid before the 1^st July 2013, the charge then becomes Local Property Tax and please see Box below

Probate

If somebody died on or before the 31^st December 2011 and Probate had not issued, the charge is not payable.

Contact, information, forms

For payment made before the 1^st July 2013, please contact Household Charge, Customer Support at 1890 357 357 or 01 4853695

email support@householdcharge.ie or

Address: Household Charge, PO Box 12168 Dublin 8

Any Charge paid on or after the 1^st July 2013 is effectively paid as Local Property Tax.

Please contact the Revenue on 1890 2737 427 or email lpthcarrears@revenue.ie

Description

Introduced by the Finance (Local Property Tax) Act 2012

Year(s) payable and due date

2013 onwards….   The owner of a property on the 1^st November of each year is liable to pay the tax for the following year.

Amount

Amount will vary depending on the value of the property.

.

If selling house – what is required

A Vendor must obtain Clearance from the Revenue to prove that there are no outstanding LPT issues. A Vendor can seek to recoup the relevant portion of tax from the Purchaser is the property is sold mid-year.

Probate

No exemption where the owner is deceased. The Estate remains liable.

Contact, information, forms

General online clearance can be obtained by logging on to the LPT online system using ;

Property ID

Property Pin

PPS or Tax Reference Number

The property history screen should be selected to view the relevant LPT details which can be printed off and used to satisfy the purchaser that the property has no outstanding LPT issues;

If you do not have a Property ID or Pin you should contact LPT Helpline on 1890 200 255

Further information re LPT is available on telephone 1890 200 255, email;lpt@revenue.ie

By post: LPT Branch, PO Box 1, Limerick.

1. Website: www.revenue.ie/en/tax/lpt/‎