- Who is liable and When does the charge apply?
- What's a "late payment fee"?
- What happens if I don't pay?
- How can I register and pay the charge?
- What do I need to pay my NPPR property charge online?
- If I don’t live in Ireland but have a property in Ireland that is not my principal place of residence am I liable for the charge?
- Who is exempt from paying the charge?
- I have a property that is not my principal place of residence and is unfit for us as a dwelling?
- I inhabit two different residential properties from time to time – what should I do?
- I own a property where the resident(s) living in the property has “exclusive right of residence” as part of the deeds of the property – am I liable for the charge?
- Are apartments liable for the charge?
- Are self-catering houses liable for the charge?
- I no longer own an NPPR – what should I do?
- What if I'm selling my house - how do I prove that I have paid the charge?
- Who pays the charge where a property liable for the charge is owned jointly?
- Can I pay for multiple properties?
Who is liable and When does the charge apply?
Liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date is called the "liability date". It is the responsibility of the owner of relevant properties to determine liability in the first instance (see section 4). The 31st July has been set as the liability date in 2009 and 31st March will be the liability date in subsequent years.
The Local Authority will not issue bills or demands in respect of liable properties. The responsibility rests entirely with the owner to ensure the charge is paid within two months of the liability date (30 September in 2009 and the 31st May in subsequent years).
What's a "late payment fee"?
The Act provides that, if a charge is not paid within a month after the last date for payment, a late payment fee will apply for every month or part of month that the €200 charge remains unpaid. For 2009, this means that the late payment fee will apply to all payments made after 31st October 2009, the corresponding date for future years will be the 30th June.
The late payment fee amounts to €20 per month or part of a month. The late payment fee will continue to roll up as long as the charge remains unpaid and the amount involved can be substantial. For example, if no payment is made by a person liable for the charge over a period incorporating 5 successive liability dates, five separate €200 charges will be due and will each attract a late payment fee of €20 per month, i.e. the amount due after 5 years will be about €4,500 of which amount €3,500 will be late payment fees.
What happens if I don't pay?
A person who does not pay the charge within the relevant two month period leaves themselves open to prosecution by the local authority to whom the payment is due. Any change or late payment fee due and unpaid by the owner of residential property shall remain a charge on the property for a period of 12 years from the date which payment concerned fell due.
How can I register and pay the charge?
The owner can pay the charge at the website www.nppr.ie or in person at your local authority. Local Authorities encourage persons liable for the charge to use the web-site to make payments where possible. The owner will need a credit or debit card to pay the charge using the web-site but payment can also be by cheque/postal order, at your local authority. Payments should be made out to “LGCSB NPPR” and not your Local Authority. Please note cash will not be accepted.
You must also make a declaration of ownership of the property in question when you are making the €200 payment. This declaration can be made through the web-site or in writing on the approved form (see section 11) as part of the payment process in either case. Incomplete/invalid forms will not be accepted and will be returned
In summary, you must provide the:
- name or names of the owners of the property,
- address of the property,
- address for correspondence of the owner or owners of the property
- personal public service number of the owner or owners of the property in the case of an individual/s
- tax reference of the owner where the owner is a company.
A tax reference number for a company can be either a reference number on any return of income form or notice of assessment issued to the company by the Revenue Commissioners or the registration of the company under the Companies Acts.
What do I need to pay my NPPR property charge online?
To pay your NPPR charge online you will need:
- your PPS number;
- the address of your NPPR property(s)
- your laser card or credit card details
If I don’t live in Ireland but have a property in Ireland that is not my principal place of residence am I liable for the charge?
Yes. Property in the state is liable, subject to other provisions of the Act, for the charge whether or not the owner of the property concerned is normally resident in the state.
Who is exempt from paying the charge?
The Local Government (Charges) Act 2009 starts from a position where it applies a charge to all owners of all residential property but goes on to exclude certain property or buildings from the definition of "residential property" and it also provides certain exemptions from the concept of ownership.
- The most significant exemption is for a property which is the sole or main residence of the person who owns it.
- Newly constructed or unsold buildings – To qualify for an exemption, the building must: be part of the trading stock for a business: never have been deployed for an economic purpose (no income derived from it); and never been used as a dwelling.
- Where a property is vacated due to illness – Where a person who owns a principal private residence vacates the dwelling in question because he/she is long term incapacitated as a result of physical/mental illness or due to old age. As the dwelling in question would no longer be used by the person concerned as a principal private residence, a liability to pay the charge would otherwise arise in the absence of this exemption. It is often the case that a person who is obliged to vacate their principal residence through long term illness is cared for in a nursing home or care centre. In some instances, the person concerned may be taken in to reside in a property owned by a family member. The exemption applies in either case.
- Probate – Where a residential property had been owned by a person who is since deceased, probate will need to be granted before a new owner of the property can be said to exist. If probate has yet to be granted, there would appear to be no person who satisfies the definition of “owner” within section 1 of the Act and, therefore, no person is liable for the charge in respect of the property concerned.
- Exemptions for Social Housing, voluntary housing bodies, accommodation provided for on behalf of the Health Service Executive and properties in the Rental Accommodation Scheme. Landlords of properties in the RAS Scheme must request a letter from Housing Section, Cavan County Council confirming that their property was in the RAS Scheme at the liability date and forward same to Rates Section, Cavan County Council.
- Exemption for Rent-A-Room Scheme – Where a person partly occupies a dwelling as his/her sole or main residence, and avails of and is entitled to Revenue’s Rent-A-Room Scheme and can provide evidence of same to the Local Authority, no liability of the charge will apply.
- The Act does not apply the €200 charge to dwellings that are not ‘separate’ dwellings – so a ‘granny-flat’ that constitutes an integral part of the residence in question will not be liable for any charge assuming that it is part of a building which is the principal private residence of the owner and is occupied at the liability date.
- If on the liability date a residential property is occupied free of rent, by an individual who is a relative of the owner of the property and the owner resides in another property as his/her sole or main residence then the owner shall not be liable to pay the charge, provided that the first-mentioned property and the sole or main residence of the owner are located – on the same property or within 2 kilometres of each other. A relative includes – a relation of the spouse or partner of the owner, a person in respect of whom the owner is the legal guardian and a person who is a ward of court in respect of whom the owner is the committee.
- Discretionary trusts or bodies corporate that are accorded charitable status under tax law will not be required to pay the charge for residential properties that they own
- The Act exempts certain heritage buildings from the scope of the charge. These are buildings that are in receipt of “approved building” status for the purpose of section 482 of the Taxes Consolidation Act 1997. Owners of such properties must provide evidence that the property has been approved under this Act.
- There are also limited exemptions where a person is moving house and, in the process, owns two houses for a relatively short period. The owner must have acquired the ‘new’ property within a year previous to the liability date and must dispose of the ‘old’ property within six months after the liability date. If these conditions are satisfied then the person concerned is entitled to a refund when the old house is sold.
- Residential property liable for commercial rates is also exempt (although few instances of such properties are anticipated).
- If a person is divorced or separated (judicial separation agreement having been granted) they will not be liable to pay the charge where they reside in what used to be the family home as their existing principal private residence. Where the other party to the divorce or separation agreement does not reside in the original family home but retains an interest in the ownership of the property on foot of the divorce or separation agreement, the Act provides that this person will not be liable for the charge in respect of the interest that they retain in what used to be the family home.
- A mobile home is not liable for the €200 charge.
I have a property that is not my principal place of residence and is unfit for us as a dwelling?
Such properties are not liable for the charge as they should not be regarded as a dwelling within the meaning of the Act. If the property is occupied on the liability date, it is liable for the charge. In determining if the property is suitable for use as a dwelling, the owner must consider whether the property is habitable or not by reference to the structure of the building e.g. Does the property have a sound roof? Does it have an electricity supply connected?
Where an owner determines their property is not “suitable for use” as a dwelling they should contact The Rates Section, Cavan County Council to request a declaration form which must be completed and returned to Rates Section together with the supporting documentation as stated on the form.
I inhabit two different residential properties from time to time – what should I do?
You should nominate one property as your principal place of residence and pay the NPPR charge on your second property. No person can have more than one “sole or main residence”.
I own a property where the resident(s) living in the property has “exclusive right of residence” as part of the deeds of the property – am I liable for the charge?
No. In order to qualify for an exemption you must provide a copy of the deeds of the property to Rates Section, Cavan County Council in which it clearly states that the residents of the property has “an exclusive right of residence”.
Are apartments liable for the charge?
Yes. Apartments, bed-sits and flats as independent living units are liable for the charge.
Are self-catering houses liable for the charge?
I no longer own an NPPR – what should I do?
If you no longer own an NPPR that you previously registered in the system then you may remove your association with the particular NPPR. This may be done on the NPPR details page.
Please note that the requirement for a local authority to be able to provide a certificate upon request means that your historical association with that NPPR will be maintained but it will not show up in your currently registered NPPRs.
What if I'm selling my house - how do I prove that I have paid the charge?
You can request the local authority to give you a certificate to this effect. This will be evidence of payment, and will formally discharge any liability in law for payment of the charge.
Who pays the charge where a property liable for the charge is owned jointly?
Liability falls on all co-owners but payment by any one co-owner discharges the liability of all co-owners.
Can I pay for multiple properties?
Yes, you can pay for multiple properties in the online system.