If you house or apartment is on the market for sale or to let, you must have a BER Certificate
Budget 2011 brought a Property Tax that will cost €100 for each property you own. There are a number of important points for landlords:
This charge is additional to the €200 Non Principal Private Residence which applies to all properties you own except for your 'family home'.
The charge is levied on each individual dwelling, so if you have a building subdivided into 6 bedsits, you owe €100 on each unit.
BUT - a property which is let to more than one tenant where each has a bedroom but have joint use of common areas (eg:house share) is subject to only one household charge.
The tax starts on Jan 1st 2012 and must be paid by end March, otherwise progressive penalties will apply.
You will not be billed for this, so the onus is on you to pay the bill. The Local Government Management Agency (www.LGMA.ie) will have an online payment system up and running "shortly" - www.householdcharge.ie
The owner of the property is liable for the tax, not the tenant. However, a landlord may decide to levy the tenant for the charge, as may also be the case when water charges are introduced.
Any queries - gerry@propertyforpeople.ie