Non principal private residence charge
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 is due to expire after 31 July 2021. Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. The liability and charge on property 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 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:
The Rates Office will accept completed NPPR registration forms.
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: