In July 2009, Gormley introduced Non Principal Private Residence tax (NPPR), a tax on second homes and holiday homes, many of which were owned by people working abroad. It was a self declaration tax with no bills being issued to property owners, leaving many caught unaware. The scheme was abandoned in 2014 with first and final bills/letters being issued to home owners. Severe penalties were attached to these letters, a late payment charge which amounted to 600 per cent of the premium (€1,000). In 2014 home owners, of which a significant number were non-resident in Ireland, were facing NPPR penalties up to €7,230 which remains as a permanent charge on the property until fully paid. There was uproar about the size of the penalties, especially from people who live overseas and who say they knew nothing about the NPPR charge until they got these letters. Many feel the 600 per cent penalty charge to be unconstitutional and some have taken their case to the Ombudsman.