Finance

Non Principal Private Residence Charge (NPPR)

                                     Non-Principal Private Residence Charge

(Updated to take into effect Circular Fin 09/2021 and Fin 04/2022 which refers to Section 7 (2) of the Local Government (Charges) Act 2009, as amended)

As 12 years has now elapsed since the liability dates for 2009, 2010, 2011 and 2012 the nppr charges and late payment fees are no longer collectable for these years as directed in Circular Fin 09/2021 and Circular Fin 04/2022 from the Department of Housing, Local Government and Heritage.

Please see table below which shows the charges now payable. 

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]  
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 date for 2013 is as follows: 

  • 31st March 2013

If you owned a property on the above date 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

 

1st April 2024 to 31st 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]

                                                   

                                                   PUBLIC NOTICE

Expiry of 2012 NPPR (Non Principal Private Residence) Liability and Charge on property -

The NPPR charge and late payment fee relating to 2012 and the associated charge on a property will expire after 31st March, 2024 - Liability for 2012 NPPR charge will cease from 1st April, 2024, 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 2012 NPPR charge, therefore, expires after 31st March, 2024. The liability and charge due for 2009 expired on 31st August, 2021.  The liability and charge due for 2010 expired on 31st March, 2022. The liability and charge due for 2011 expired on 31st March, 2023.

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.

APPLICATION FORMS