Q&A: DOMINIC COYLEanswers your personal finance questions

Q Apologies for yet another question on NPPR, but I have not been able to find an answer to my query, despite consulting my local council (DLRCC), reading the official NPPR website and legislation, and following your correspondence over the past few weeks.

I own an apartment in south Dublin. I have lived there for about the past seven years. I moved to the UK in January for work purposes, but commute back to Dublin every few weeks (at worst, once a month).

I am co-renting in the UK, so still regard my Dublin apartment as my principle private residence (i.e., I own no other property).

I can “prove” my commuting status via air tickets and the fact that my car is still Dublin-based (with valid NCT, tax and insurance).

I do not plan on being in the UK permanently, and my Dublin property is not rented out, nor does anyone else live there gratis when I am away.

Does NPPR status occur depending on whether you spend the majority of time away from that particular property; if living away, does renting there exclude Irish liability; or does commuting have any bearing on status (and if so, what frequency is appropriate)?

As I have already missed the deadline, I would greatly appreciate your guidance.

Mr A.F., London

A The frequently asked questions (FAQs) on the website for the non-principal private residence charge (www.nppr.ie) are very useful, and certainly cover most of the situations that are likely to occur. However, there are always exceptional cases, as recent correspondence with this column have shown.

As you point out, the deadline for registering second homes and paying the NPPR charge has now passed, and people will find themselves liable to an additional €20 fee on top of the €200 charge – a figure that will only rise over time. Fortunately for you, in my opinion, the NPPR does not arise and so you will not be facing such charges. The NPPR is designed only to address people who own more than one property – with limited exceptions. Your situation indicates you are only renting in the UK. As such, no liability arises. You own only one property and, regardless of whether that is rented or not, in my opinion the charge is not an issue for you.

Separated spouses and liability for family home

Q My spouse and I separated last year but have not yet got a judicial separation. As such, is either liable for the NPPR tax? Simply put, the properties are now our respective principal private residences. The family home is in joint names, but the apartment I’m living in is in my name only.

Mr P.O’N., e-mail

A The issue of divorced and/or separated couples is mentioned in the aforementioned FAQs on the NPPR website. However, they do not appear to offer much comfort in your case.

There is provision to excuse from payment of the charge people who continue to have an interest in the family home but reside in another property acquired by them – but only where a decree of divorce exists or a separation for which a judicial separation agreement has been granted.

While you are separated from your wife, there appears to be no formal judicial separation agreement. While you could certainly appeal to the better nature of your local authority, it seems as if, under the strict letter of the law, you might be liable to the charge. That being so, ignoring your liability could lead to a higher charge in the future, as penalties are added to the original €200 charge.

Only income earned here assessed for medical cards

Q I refer to your answer in last week’s paper. I believe that only income earned in Ireland is assessed for medical card purposes under an EU arrangement. This would make your advice today incorrect if I happen to be correct. Worth checking, I think.

Ms E.G., e-mail

A Medical cards became a very emotive issue in Ireland over the past year as the Government was forced to row back on the largesse shown in times of plenty – when they extended medical card access to everyone over the age of 70.

Changed times, changed circumstances have meant that many older people are confused and distressed by the reintroduction this year of means tests for medical cards in the Republic for those over the age of 70.

However, I was quite wrong in my understanding of the position with regard to entitlement of people from other EU member states to medical cards here. Under EU law, I understand that people in receipt of social security pension – a state pension – in another EU states are automatically entitled to a medical card here as long as they are not also earning enough in this jurisdiction to trigger a liability to PRSI. This obviously includes people like my correspondent of last week, Mr P.H., who spent his working life in the UK.

Please send your queries to Dominic Coyle, QA, The Irish Times, 24-28 Tara Street, Dublin 2 or by e-mail to dcoyle@irishtimes.com. This column is a reader service and is not intended to replace professional advice. Due to the volume of mail, there may be a delay in answering questions. No personal correspondence will be entered into.