The NPPR Charge and late payment fee in relation to 2009, 2010, 2011 and 2012 has expired. The NPPR Charge and late payment fee relating to 2013 and the associated charge on a property unit is due to expire after 31 March 2025. Each charge which became a charge on a 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 2013 NPPR Charge, therefore, expires after 31 March 2025. 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.

A vendor will no longer have to provide a certificate of discharge or exemption in order to sell their property after 31 March 2025.

Content Last Updated/Reviewed: 18/02/2025