Expiry of NPPR liability and charge on property
The NNPR charge and late payment fee relating to 2009 and the associated charge on a property expired after 31 July 2021. The NPPR charge and late payment fee relating to 2010 and the associated charge on a property expired after 31st March 2022.
Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. 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.
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.
You can get more information and pay your NPPR charge online by visiting the following website:
- Visit the NPPR website
Frequently asked questions regarding Non Principle Private Residences can be found here:
- Visit the NPPR FAQ's
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: