As previously reported in eNews, the €200 NPPR charge for 2010 was due 31 March 2010. However, there was a three month payment window and late payment fees of €20 per month or part month will come into effect from this Thursday (1 July). Readers should note that the 2010 charge is based on the ownership and status of the property on 31 March 2010 and the liability falls on the "owner", who essentially is the recipient of any rents, or who would be the person receiving any rents if rents were due.
Further information available here