NPPR - Non Principal Private Residence

The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced 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. The charge applies on Non Principle Private Residences owned between 2009 - 2013.

For Property Owners who failed to pay the original charge, additional late penalty fees may be incurred. For further Information on NPPR charges and payment facilities please visit the NPPR Bureau website https://www.nppr.ie/default.aspx    

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Expiry of NPPR liability and charge on property

The NPPR 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.