This charge applies to owners of private rental property and holiday homes.  It also applies to vacant residential property unless newly built but unsold.  Payment falls due on March 31st 2010 and is due by May 31st 2010, a €20 per month late fee will apply from June 1st.

Payment can be made online at www.nppr.ie or at the offices of any county or city council. Payments will be accepted online from the 31st March 2010.