Non Principal Private Residence
The Local Government (Charges) Act 2009 introduces a €200 annual charge on non principal private residences, payable by the owners to the local authority in whose area the property concerned is located.
Expiry of 2009 NPPR liability and charge on property units.
The NPPR charge and late payment fee relating to 2009 and the associated charge on a property unit is due to expire after 31 July 2021. Each charge which became a charge on property unit is applied for its own 12 year period, measurable from the liability date. The liability and charge on property units 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 unit which was an NPPR, reduces every year until the liability and charge on the property units expire completely on 1 April 2025.
The annual NPPR charge of €200 per property applies for all years 2009-2013 and is payable online or by completing the relevant form available in the FAQ section of this website.
In order to maximise compliance and encourage payment of outstanding NPPR charge arrears, section 74 of the Local Government Reform Act 2014 provides for a period, from 2nd March 2014 to 31st August 2014, during which time no new late payment penalties will be applied to existing NPPR liabilities. This will provide an opportunity for owners to agree payment terms with local authorities.
If payment is not made in full by 31st August 2014 or if settlement terms are not agreed by that date, an additional late payment fee of €120 per liability date is applied on 1st September 2014. In addition, the entire NPPR liability is increased by a factor of 50% and then frozen.
You can renew all your NPPRs in a single visit to the NPPR website. Simply login to your account and proceed to the payment screen where the outstanding amount will be displayed. There is no need to renew separately with each local authority.
Similarly if you choose to send in the renewal form - a single cheque/bank draft/postal order can be used to renew all NPPRs regardless of how many local authorities are involved.
If you are a new customer and want to make a payment you will need to create an account on the NPPR website.
The NPPR website address is http://www.nppr.ie
To create an account you will need your:
- PPS Number
- Address of your NPPR
- Payment card details
Releated Documents;
Statutory Declaration re NPPR Charge
Declaration for Exemption under 2 Kilometres of Each Other