Finance

Non Principal Private Residence Charge (NPPR)

Expiry of NPPR (Non Principal Private Residence)  Liability and Charge on property

The NPPR charge and late payment fee relating to 2009 and the associated charge on a property is due to expire after 31 July 2021 - Liability for 2009 NPPR charge will cease from 1 August 2021, in accordance with section 7(2) of the Local Government (Charges) Act 2009.

Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. The liability and charge on property in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021.

From 1 August 2021, the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1 April 2025.

 

CLICK HERE TO PAY YOUR NPPR

Non Principal Private Residence Charge (updated to take into effect Circular Fin 09/2021 which refers to Section 7 (2) of the Local Government (Charges) Act 2009, as amended )

 

If you owned a home during the years 2009-2013 (inclusive) and you did not live in it as your sole or main residence, you are liable for the NPPR charge. The annual NPPR charge of €200 per property, plus late penalty fees, applies for each year you are liable.  Total liability for the years 2009-2013 (inclusive) amounts to €7,230. However as directed in Circular Fin 09/2021 from the Department of Housing, Local Government and Heritage, the NPPR charge and late payment fee relating to 2009 and the associated charge on a property expires on 31st July, 2021. From 1st August, 2021, the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was a non principle private residence (nppr), reduces every year until the liability and charge on the property expires completely on 1st April, 2025

 

If you wish to discuss your liability with a member of our NPPR Team please contact us;

By telephone: (01) 890 5000
By email : 
[email protected]
"> [email protected]  
Website: 
www.nppr.ie  

If full payment is being made you can make your payment online at www.nppr.ie 
 

NPPR charges were introduced under the Local Government (Charges) Act 2009 as amended by the local Government (Household Charge) Act 2011, in respect of all residential properties not used as the owner’s sole or main residence.  The NPPR is a self-declaration charge and the onus is on the owner to determine their liability and to register their property with the NPPR Bureau (www.nppr.ie).

The liability dates are as follows:

31st March 2010

31st March 2011

31st March 2012

31st March 2013

If you owned a property on the above dates and you did not reside in that property as your sole or main residence then you are liable for the NPPR charge.

The charges now due on your property are as follows:

Period of sale of property

Liability and Amount Remaining as a “Charge on a Property” (amount to be paid in order to be permitted to sell the property)

Year to which the remaining Liability and “Charge on a Property” relates

Up to 31 July 2021

All fees and penalties €7,230

2009-2013

1 August 2021 to 31 March 2022

€5,160

2010-2013

1 April 2022 to 31 March 2023

€3,330

2011-2013

1 April 2023 to 31 March 2024

€1,860

2012-2013

1 April 2024 to 31 March 2025

€750

2013

After 1 April 2025

None

None

 

CERTIFICATES OF DISCHARGE AND EXEMPTION

In the sale of all residential properties, it is a requirement of the Law Society of Ireland, that as part of the conveyance documentation, that the vendor must have either a Certificate of Exemption or a Certificate of Discharge to complete the sale.  To apply for a Certificate of Discharge or a Certificate of Exemption please complete the relevant application form below and return to Finance Department, Fingal County Council, County Hall, Main Street, Swords, Fingal, Co Dublin K67X8Y2 or Email:  [email protected]

APPLICATION FORMS