There is no NPPR charge for 2014 onwards.
An annual levy (called NPPR Levy) on investment properties and second homes was introduced in 2009. Unfortunately there no tax deduction was allowed for this payment against rental income from the properties for which you the levy was due. The rules regarding payment were as follows:
The liability to pay the charge was determined on the basis of ownership of the property in question on 31st March each year. The annual charge was due within two months of this date.
Late payments were subject to a charge of €20 per month or part of a month.
A Government website www.nppr.ie was established to answer frequently asked questions and allow payments of the charge to be made electronically. Payment could also be made by cheque, bank draft or postal order and sent to the relevant local authority. The website has a good question and answer paper which explains a lot of typical queries which may arise.
A declaration of ownership was to accompany the payment. This could be made online through the website or on the relevant form. Forms were available for download from the website.
This charge applied to all investment properties. Each separate unit e.g. bedsit / flat within one property was liable for the levy.
The levy also applied to second homes, e.g. holiday homes.
The NPPR levy was payable for the year 2013 as well as the Local Property Tax. However, this was be the last time for payment as it was abolished for the year 2014.