The tax on Non Principal Private Residences ( NPPR.ie ) came into effect in Ireland on 31st July 2009.
The 2011 charge is based upon the ownership and status of the property on the 31st March 2011.
Property owners need to pay the NPPR charge for 2011 on or before the 30th June 2011 to avoid late payment fees. The charge was due on May 30th. The 2011 charge is €200 – the same as 2009 and 2010.
So if you owned a property in Ireland on 31st March 2011 and it is not your main residence you will be liable for the NPPR charge.( Non principal private residences). Although it is referred to as a “second home ” tax – it does not matter if you only own the one property . If you are not using the property it as your main residence – then you are liable for the charge.