Readers are reminded that the €200 NPPR charge for 2012 is now due. As has been the case in recent years there will be a three month payment window, with late payment fees of €20 per month (or part month) coming into effect from 1 July 2012.

The 2012 NPPR charge is based on the ownership and status of the property on 31 March 2012 and the liability falls on the “owner”, who essentially is the recipient of any rents, or who would be the person receiving any rents, if rents were due.

The deadline for the €100 household charge was Saturday 31 March. Where payment was not made by this deadline, late payment penalties and interest now apply. The €100 household charge is due in respect of all residential properties, including those on which the NPPR charge is being applied.

Reader are reminded it is Revenue's view that the €200 NPPR charge and the €100 household charge are not allowable deductions in computing taxable rental income. In computing the net rental amount received, only those deductions that are specified in Section 97(2) TCA 1997 are allowable.

Further information on the NPPR charge and a list of FAQs is available at www.nppr.ie whilst details of the €100 household charge are available at https://www.householdcharge.ie/