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Council Tax (“IMI”)
When and for whom will the IMI be due?
IMI will be due in a single instalment in April if the tax bill is up to 250 Euros. However, if IMI is greater to 250 Euros, it will due two equal instalments, in April and September.
The IMI will be due by the person who or entity which owns the property on 31st December of the tax year.
