NPPR TAX IRELAND

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Local Government Reform Act 2014 Non-Principal Private Residence Charge – Outstanding Charge Liabilities Guidance Note for City and County Councils Department of the Environment, Community and Local Government:

” Local authorities are encouraged to be as proactive as possible in implementing the Act so as to promote uniformity of application of the charge to properties and owners2
in respect of which a liability arises and, in the process, maximise the potential revenue yield from the charge.”