Clients are reminded that the €200 charge on non-principle private residences is payable by 30th September 2009.

The charge is payable on certain residential property used or suitable for use as a dwelling, including rental properties and holiday homes in Ireland.

Late payments of the charge can incur a significant fee.  The late payment fee amounts to €20 per month (or part of the month) per property.

Payments can be made online at www.nppr.ie or by post.  Clients can post their payment (together with their completed form) to the NPPR Bureau at PO Box 11654, Dublin 8.

Forms can be obtained online or by contacting the relevant Local Authority.

The charge is set at an annual level of €200.

Exemptions from the charge include:

• Principal private residence
• Stock in trade where no income has been derived from the property and it is unused at 31st July 2009
• Buildings of a particular heritage value
• Property which is comprised in a discretionary trust
• Property which is rented to the Health Service Executive