The Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences. The charge is payable in respect of all residential property in the State of Ireland used, or suitable for use, as a residential dwelling which is not occupied by the owner as his/her main residence. This is regardless of whether the owner owns their main residence, is renting elsewhere or is living outside of Ireland

Liability to pay the NPPR charge is determined by the status of property on a single day each year. This date, which is termed the "liability date" in the governing legislation, was set as 31st July for 2009 and 31st March for 2010 and future years thereafter. The status of the property on each liability date determines whether the charge of €200 is payable or not for that particular year.