Non Principal Private Residences
NPPR Charge
Expiry of Non-Principal Private Residence (NPPR) liability and charge on property
The NPPR charge applied from 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence. The self-assessed charge was set at €200 per annum and relevant late payment fees applied.
Unpaid NPPR charge and associated late payment fees became a charge on property applying for their own 12-year period, measurable from the liability date. Therefore, outstanding NPPR liabilities and payments remained payable to the relevant local authority for a period of 12 years.
NPPR liabilities from 2009 to 2013 and remaining unpaid have been expiring each year since 2021. Liability for NPPR charges and late payment fees and any associated charge on a property expire completely after 31 March 2025. A vendor will no longer have to provide a certificate of discharge or exemption to sell their property, after 31 March 2025.
The Local Government (Charges) Act 2009 introduces a €200 annual charge on non principal private residences (NPPR), payable by the owners to the local authority in whose area the property concerned is located.
Payment is due by 30 June. A €20 per month, per property, late payment fee will apply from 1 July in respect of each month for which payment is overdue.
There are a number of ways in which you can pay, if you are the owner of a property liable for this charge.
NPPR Online
You can get more information and pay your NPPR charge online by visiting the following website:
- Visit the NPPR website
NPPR FAQ
Frequently asked questions regarding Non Principal Private Residences can be found here:
- Visit the NPPR FAQs
Rates Office
The Rates Office will accept completed NPPR registration forms.
- Print the NPPR New Customer Registration Form (pdf, 445 Kb)
- Print the NPPR Renewal Form 2011 (pdf, 637 Kb)
The payment types accepted with a registration form are credit card, debit card, bank draft, postal order and cheque.
Payment should be made out to "NPPR" and NOT to the local authority.
You must also make a declaration of ownership of the property in question.
If you have any further questions or queries regarding the NPPR charge, please get in touch using the following details: