NPPR, Local Property Tax & Household Charge

Posted by ivanc
on October 7, 2013


The Non Principal Private Residence charge was introduced in 2009 and was payable on all residential property where the owner had more than one residence. The liability date for this charge was the 31st March each year and if you were the owner of the property on that date and it was not your main and only residence you became liable to pay this charge of €200.00. The money was paid directly to the local authority and goes towards local community services. This charge has now been abolished and 2013 will be the last year this charge will be levied. It has now been replaced by the Local Property Tax however all outstanding NPPR charges still remain due. It is important that you pay any outstanding NPPR charges as they continue to accrue late fees and penalties until payment is made.

Local Property Tax

The Local Property Tax replaces the NPPR charge and the Household charge. This is a tax on all residential property and was introduced in 2013. This is a self assessment tax and is based on current market value on the liability date. However it is not just confined to home owners, if you hold a residential property under a 20+ year lease, a life interest or long term right of residence, or a person acting as a legal personal representative to an Estate then you too are also liable to pay this tax. If you are in rented accommodation and your lease is for less than 20 years it is your landlord who is liable to pay.

The liability date for 2013 was the 1st May, this meant that if you were the owner of the property on this date you were liable to pay for 2013. For the year 2014 the liability date will be the 1st November 2013 and every 1st November thereafter will be the liability date.

Exempt properties
If you are the owner of residential property which is not suitable for use as a dwelling on the liability date then you are not liable, however you should notify the Revenue Commissioners as soon as possible of this fact. You should note that even if you own a residential property that is exempt you still must file a return to Revenue.

Any new and previously unused properties that were purchased from a builder or developer between 1 January 2013 and 31 October 2016 will be exempt until the end of 2016 (even if sold again in this period). So if you buy a second hand house that was previously bought for the first time in this period you are not liable for LPT until 2017.

Valuing your property
As this is a self assessment tax you are free to value the property at price different to the allocated Revenue valuation. Revenue have provided guidance in relation to this on their website. You do not need to submit any supporting documentation with your return however you should retain copies of all your supporting documentation for reference later should Revenue query your valuation. If you do not submit a valuation Revenue will use their valuation as the rate payable. You should note that an authorised Officer of the Revenue Commissioners is legally entitled to enter your property for the purposes of inspecting your property if deemed necessary.

Selling your property
If you sell your property for example in July 2013 you are liable to pay the Local Property Tax for the year 2013. If you own a property on 1 November 2013 and subsequently sell it any time before 1 November 2014 you are liable to pay LPT for the year 2014. In general this payment should be made before the sale of the property closes.

Household charge

This was a charge of €100.00 introduced in 2012 and has since been abolished. Any outstanding charge and arrears will from the 31st July 2013 will form part of the Local Property Tax.

If you have any queries in regard to any of the above information or you need clarification on nay matter please do not hesitate to contact us on 061-303311 or

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Issue of upwards only rent review clauses

Posted by ivanc
on October 7, 2013

Ickendel Limited –V- Bewley’s Café Grafton Street Limited, Respondent; [2013] IEHC 293
Date of Judgment 25th March 2013
Judgment of Mr. Justice Charleton

This case concerned the landmark building on Grafton Street, Dublin known as Bewley’s Oriental Café. The arbitrator who was appointed to review the rent referred the matter to the High Court and sought direction from the court as to the ambiguity of the clause.

The lease was entered into on the 22nd September 1987 and was for a term of 35 years, with rent reviews every five years. The rent was subsequently reviewed in 1992, 1997, 2002 and the last one was in 2007 during the height of the so called boom in the property market. This dispute arose when in 2012 the rent was due to be reviewed and Bewley’s sought a reduction in rent as opposed to an increase or stay as in previous reviews. In fact the rent had ballooned from it’s initial €213,000 to €1,463,964.

The lease was slightly ambiguous in it’s wording. Bewley’s argued that the initial rent in 1987 was to be a base line of which the rent could not go lower however the landlord argued the structure of the rent review clauses was such that it was ratcheted up step by step each review.

The Court in agreeing with Bewley’s allowed the rent to be reduced as there was ambiguity in the wording of the review clause that it could not be said with absolute certainty that rent was to be upwards only. What was clear was that the initial rent was to be a base line of which the rent could not go below.

The effects of this Judgment in terms of disputes between tenants and landlords over rent will mean that there will be room for negotiation when rent is up for review. Where previously thought that the rent review clause could only be reviewed upwards there is now a precedent set where rent may be lowered if the terms of the lease are ambiguous or where the rent is highly inflated and not a true reflect of open market value.

If you have a commercial premises and would like to discuss your rent review clauses please contact Martina Murphy on 061 303311 or

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Symphsiotomy survivors reject Magdalene type redress scheme

Posted by ivanc
on October 7, 2013

Symphysiotomy is a surgical procedure whereby the pelvis is broken in order to allow easier delivery of a baby. The surgery increased the size of the pelvic area and thus allowed easier delivery of the baby. It became a routine procedure for women experiencing an obstructed labour and it is estimated that upwards of 1,500 women had the procedure here in Ireland between 1942 and the 1990’s. The procedure was often carried out without the mother’s knowledge or consent. As a result of this procedure many women suffered from incontinence, prolapsed organs, walking difficulties and chronic aches.

The Health Minister, James Reilly made a commitment to lifting the Statute of Limitations. The Statute of Limitations in Ireland is currently two years and therefore many women were not able to seek compensation as the time frame within which to initiate a claim had passed. The survivors of this procedure want the Statute lifted in order to allow them access to the courts to seek justice. Survivors of Symphysiotomy wants a legal settlement with the hospitals that performed the operations which should give over 200 women affected €250,000 to €450,000 depending on their injuries.

The real difficulty is in lifting the Statute of Limitations and the Minister has stated that he will write to the Attorney General to see whether it can be lifted. The Minister also suggested a negotiated mediation by a Judge rather than litigation as a possible solution saving time and money. Two groups, the Patient Focus and SOS Ltd have welcomed this as it would be less traumatic for the survivors and also help bring closure.

A report is due shortly on this issue. If you or someone you know has been affected by symphsiotomy please contact Martina Murphy on 061-303311 or

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