The deadline for payment of the NPPR charge for 2012 was 30th June. Late payment fees of €20 per month or part month came 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.

Readers are reminded that 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 from http://www.nppr.ie/