Annual Registrations On The Way For Landlords

Annual Registration is expected to commence in the first quarter of 2020.  The cost will be €40 per annum.  The late payment fee structure is similar in nature to the original structure of the Non-Principal Private Residence (NPPR).  A penalty of 10 will be charged in respect of each month or part of a month falling after such expiration until the tenancy is registered. 

In a situation where a property owner erred and missed registering a tenancy and did not notice the omission for 4 years there may be a liability as follows: – 

  Annual Cost   Penalty Accumulating  Penalties  
Year 1   €40  48 months x €10    €480 
Year 2   €40  36 Months X €10  €360 
Year 3   €40   24 months x €10   €240 
Year 4   €40   12 months x €10   €120 
Total   €160    €1200 

The total cost for erring in this case is €1360 

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