Introduction of a Non Principal Private Residence charge (‘NPPR’)

The Local government (Charges) Act 2009 introduces a €200 annual charge on non principal private residences.  This charge is payable by the owner of the property to the Local Authority where the property is located. 

The main types of property that are liable for the charge are private rented property, vacant property (except new but unsold residences) and holiday homes.

Certain properties are exempt from the charge such as a property which is the sole or main residence of the person who owns it, certain social housing, properties in the Rental Accommodation scheme, certain Local authority housing and some Heritage buildings.

In addition there is relief where a person is moving house and in the process of moving owns two houses for a relatively short period.  Relief is also available in certain circumstances where there is joint ownership of a property after a divorce or separation agreement.

Co-ownership of property

Co-owners of property are jointly and severally liable for the charge and payment by one will discharge the liability of all the co-owners.

Payment of charge

The charge is payable to the “LGCSB NPPR” which collects the charge on behalf of the relevant City or County Council.  This charge can be paid as follows:

-         electronically at www.nppr.ie.  To do this you will need your PPS/ tax number, address of the property and your debit or credit card details , or

-         Local authorities will accept completed NPPR registration forms along with payment made by credit card, debit card, bank draft, postal order or cheque.  Payment should be made out to “LGCSB NPPR” and not to the Local authority.

Liability to pay the charge is determined on the basis of ownership of the property at the 31 March each year.  However for 2009 this date is deemed to be 31 July 2009.  The liability must be paid within two months of this date.  Therefore, for 2009, the payment should be made before 30 September 2009.

Late payment

A late payment fee is calculated at €20 a month for each month (or part of month) the charge remains unpaid.  A grace period of one month is allowed.  To avoid a late payment charge in 2009, the charge must be paid prior to 31 October 2009. 

Any unpaid charge or unpaid late payment fee will be a charge against the property and will remain a charge for 12 years.