Final Reminder: NPPR Deadline is this Saturday

June 27, 2012

Just a final, gentle reminder that the deadline for paying the NPPR charge on second-properties for 2012 is midnight, this Saturday, 30 June.

If you’re liable, and you don’t pay by Saturday, your €200 charge increases automatically to €220, and by a further €20 per month until the full liability is cleared.

Seanie Fitzpatrick and Anglo Irish Bank may have done some terrible things in their time but I don’t think that they ever tried to charge anyone a 10% per month interest rate.

NPPR €200 Property Charge

Almost uniquely, the NPPR charge is payable regardless of one’s economic circumstances, and the very narrow range of exemptions doesn’t include people on low incomes or others who simply can’t afford to pay. Once again, Establishment Ireland assumes that, if you own a property but don’t live in it, you must be rich. Needless to say, the opposite is true in many cases.

You can pay the NPPR charge online at http://www.nppr.ie.  If you’re confused, follow my previous instructions.


Registry of Friendly Societies Database is Now Online

June 22, 2012

The Companies Office online search facility has recently been extended to cover bodies registered with the Registry of Friendly Societies (RFS).

The RFS is the State body responsible for general regulation, supervision and maintenance of public records for:

  • Industrial and Provident Societies (most commonly, agricultural, community and other co-operatives)
  • Friendly Societies (e.g. benevolent societies)
  • Trade Unions.

Until now, it was only possible to access the RFS database by writing or calling to their office at Parnell House, 14 Parnell Square, Dublin 1 (which it shares with Companies Registration Office).

Registry of Friendly Societies regulates Agri & other co-operatives

However, it is now possible to use the Companies Office online search facility to access the following details for a society or trade union:

  • number,
  • address,
  • entity type (whether friendly society, industrial & provident society or a trade union),
  • date of registration,
  • date of most recent annual return submitted to the RFS
  • date of the last triennial return filed with the RFS.

In addition, once you access an organisation’s record, you can click on the “View Submissions” link to access a list of documents that have been filed for the society/union.  Unfortunately it is not possible at present to use the onlnie facility to purchase or view copies of such documents. The RFS hopes to add this functionality at a later date.  Documents can be purchased on request in writing to the RFS. A range of charges apply for such requests – see here for more details.

For more information on the Registry of Friendly Societies, see their Annual Report for 2010 here.


Revenue Launch New Online Payments Helpline

June 15, 2012

Revenue have this week announced a new helpline for online tax payment queries. This is part of their current campaign to increase the usage of their Revenue On-Line (ROS) tax filing & payment services.

ROS service users with payment queries can now call a dedicated helpline number 01 7023052, or 1890 226 336.

Both numbers will direct you to the same service.

If, like me, you dislike paying out up to €5 a time to call 1890, 1850, or 0818  “low cost” telephone numbers, or if you are phoning from  Northern Ireland or abroad, you should use the 01 7023052 number.

For more on avoiding unnecessary phone charges on calls to 1890/1850/0818 numbers, see SayNoTo1890.com.


How to Pay the NPPR Charge by 30 June Deadline

June 14, 2012

Saturday, 30 June, is the final deadline for payment of this year’s  €200 Non- Principal Private Residence (NPPR) charge.

You can pay this charge online at http://www.nppr.ie.  Thankfully the online payment facility is excellent and easy to use.

If you have used the website to pay your liability in earlier years, just login on the homepage and you will be prompted for your Account Reference code and PIN password. If you don’t have these details handy, click on the ‘Lost Account Ref’ and ‘Lost PIN’ buttons and these will be emailed to you. You will need your PPS number to retrieve your Account Reference code.

NPPR charge deadline

Once you log in, you will see details of your registered property or properties. Then follow the remaining links and pay by credit card or laser/debit card.

If you haven’t used the site before, go to the ‘New Customer’ area of the home page, click on the ‘New Account‘ button and follow the steps to enter your personal and property details and pay the charge. In my experience, the process should take only about 5 minutes or so. If you have queries, you can access more detailed instructions by following the  FAQs (frequently asked questions) link on the NPPR homepage.

From 1 July onwards, an extra charge of €20 per month will apply to late payments.


NPPR Deadline Only 2 Weeks Away

June 14, 2012

The NPPR payment deadline is fast approaching – but is anyone paying attention?

I have been amazed there has been so little attention paid so far to the looming 30 June deadline for payment of the Non Principal Private Residence or NPPR charge.

If you are liable, you have only two weeks left to stump up €200 per property/unit by the deadline, or face a late payment penalty. The charge applies to second homes, rented houses and apartments, unoccupied units and other properties, apart from the owner’s main residence, and is in addition to the €100 Household Charge.

NPPR charge deadline

Perhaps the ongoing controversy over the Household Charge is the blame for the lack of media coverage towards the NPPR so far this year.  This is unfortunate, as unlike the Household Charge, the consequences of late payment of the NPPR charge can be serious.

For example, a property owner who has failed to pay their 2009, 2010 and 2011 NPPR liabilities will, by 30 June 2012, owe a total liability of €2,160 in NPPR charges and late fees. As time goes on, this liability will rise sharply. This is because the late payment charge of €20 per month continues to snowball forever until the entire liability is cleared.

For this reason alone, it is vital that you pay your NPPR charge on time, if you are liable to do so.


Dentists Feel Pain As Taxman Hits a Nerve

June 7, 2012

A new Revenue move could mean bigger tax bills for dentists and their workers.  

Following their previous focus on the tax status of locum doctors, Revenue have now turned their attention to the Dental sector. In recent weeks, they have written to the Irish Dental Association stating that Dental Associates and Dental Hygienists, “who in Revenue’s view are employees”, must have PAYE/PRSI operated on their earnings with effect from 1 January 2012.

The net effect of this move will be to prohibit many dental associates and hygienists from working as self-employed contractors for dental practices. They must instead be treated as employees, and have PAYE/PRSI deducted on their earnings.

This is in line with the Code of Practice for Determining Employment or Self-employment Status of Individuals, agreed by the Employment Status Group, under the Social Partnership process in 2007.

The biggest impact of this change will be the imposition of 10.75% employer PRSI on the earnings of affected workers.  This will represent a major additional cost for dental practices. Given the current state of the economy it will be difficult if not impossible for practices to pass on these cost increases to paying customers.

While the Irish Dental Association have asked Revenue to defer the implementation of the changes to 1 January 2013, it is clear that the new rules will take effect sooner or later.

Of course Revenue will be anxious to implement the changes as soon as possible in order to maximise their own Income Tax, USC & PRSI take from the dental sector, so it is difficult to see them agreeing to the dentists’ pleas.

The key message for dental practitioners, associates and hygienists is that they will need to take immediate action to review their current status, and ensure that they stay Revenue-compliant.

Their first step should be to review the recent Revenue letter to the Irish Dental Association, copies of which are presumably being circulated to dentists nationwide.  Chartered Accountants Ireland have published extracts from the letter online and these are also reproduced below:

Practices will also need to review their contracts with dental associates and hygienists as many of these workers may now be entitled to additional employee rights which did not arise while they worked as contractors, eg rights to annual leave, unpaid breaks, minimum notice, redundancy etc.

Whether or not individual practices and their dental associates and hygienists are affected by the new rules will depend on the existing contractual working arrangements in place in each case. Revenue have pledged “to consider each case on its own merits”. In cases of doubt, they are urging dentists and hygienists to make a submission to their local Revenue District, outlining the terms and conditions of the particular engagement(s) and asking for Revenue’s opinion on their correct status.

I recommend that affected dental practices, associates and hygienists should seek expert professional advice on their status and working arrangements before making any such submission to Revenue.

It may well transpire in individual cases that existing ‘independent contractor’ arrangements already conform with the self-employment criteria set out in the Code of Practice, and (more importantly) existing case law precedents. In such cases there may be no need to treat the workers in question as employees.

However given the stakes involved, and the risks attaching to non-compliance with any Revenue matter, it would be foolish to ignore this issue in the coming weeks and months.

Extract from Revenue correspondence to Irish Dental Association:

“Employment Status of Dental Associates and Dental Hygienists engaged by Dental Practices

Revenue have considered the circumstances surrounding the engagement of dental associates and dental hygienists in dental practices, having regard to the criteria set out in The Code of Practice for Determining Employment or Self Employment Status of Individuals and relevant case law. It is the Revenue view that generally speaking associates and hygienists engaged by dental practices are engaged under a contract of service (i.e. they are employees) and their remuneration comes within the scope of PAYE and that PAYE should be operated on all payments from 1st January 2012.

It is accepted that there may be exceptional cases where the terms of engagement differ from the norm and in these instances Revenue is prepared to look at these on a case-by-case basis. Revenue will consider each case on its own merits and in cases of doubt a submission, outlining the terms and conditions of the engagement should be submitted by the dentist or the hygienist to their local Revenue District for consideration.”