2010 Second Home Property Tax

2010 SECOND HOME PROPERTY TAX


In 2009 The Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences, payable by the owners to the local authority in whose area the property concerned is located. The liability date for 2010 is 31st March. This means that payment of the second home property tax must be made within two months of this date i.e. 31st May 2010.

The Local Government (Charges) Act 2009 also provides that, if a charge is not paid within a month after the last date for payment, a late payment fee will apply for every month or part of a month that it remains outstanding. For 2010 the late payment fee will apply for all payments made after 30th June 2010 and it amounts to €20 for each additional month or part thereof. The charge is based on the ownership status of the property at 31st March 2010.


More information or frequently asked questions can be found at http://www.nppr.ie/