Rental Accommodation Scheme
NPPR and Household Charge
To each RAS Landlord/Agent,
Further to the Budget of 2012, I wish to advise you that The Non-Principal Private Residence charge introduced in the Local Governments (Charges) Act, 2009 originally excluded RAS and leased properties from this liability. However, the Local Government (Household Charge) Act, 2011 has amended the 2009 Act and these exclusions no longer apply. This means that owners of both RAS and leased properties are liable for the NPPR charge for 2012 onwards.
Household Charge
The new Household Charge which was introduced in the Local Government (Household Charge) Act, 2011 will also be a liability for owners of RAS properties. There is no exemption from this charge and the legislation is clear that the responsibility to pay is with the owner.
Both charges can be paid online at www.nppr.ie and www.householdcharge.ie.
Rental Accommodation Scheme Information