Non Public Private Residence (NPPR)

NPPR - Non Principal Private Residence

The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced an annual charge in respect of all residential property not used as the owner's sole or main residence.

NPPR is a self declaration charge. Liability to pay the charge is determined on the basis of ownership of the property in question. This date which is called the "liability date" is 31st July 2009 for 2009 and 31st March annually in 2010, 2011, 2012 and 2013.

Note:  The NPPR liability for 2009 ceased on 1st August, 2021, the liability for 2010 ceased on 1st April, 2022, the  liability for 2011 ceased from 1st April, 2023 and the liability for the 2012 charge has ceased from 1st April, 2024).

Expiry of Non-Principal Private Residence (NPPR) Liability and Charge on Property

The NPPR charge applied from 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence.  The self-assessed charge was set at €200 per annum and relevant late payment fees applied.

Unpaid NPPR charge and associated late payment fees became a charge on property applying for their own 12-year period, measurable from the liability date.  Therefore, outstanding NPPR liabilities and payments remained payable to the relevant local authority for a period of 12 years.

NPPR liabilities from 2009 to 2013 and remaining unpaid have been expiring each year since 2021.  Liability for NPPR charges and late payment fees and any associated charge on a property expire completely after 31 March 2025.  A vendor will no longer have to provide a certificate of discharge or exemption in order to sell their property, after 31 March 2025.

The following table summaries the 'Old' NPPR Charges from 2009 to 2013 and the revised Charges with effect from 1st April, 2024 to reflect the fact that there is now only an outstanding NPPR liability for the last remaining charge year 2013. The charges from 2009, 2010, 2011 and 2012 have now ceased and there is no longer any NPPR liability for these years.

NPPR Table of Charges & Liability Dates updated to reflect any outstanding liability after 1st April, 2024

NPPR CERTIFICATES OF EXEMPTION REQUESTS

A number of 'Exemptions' for the NPPR are provided for under the legislation. Details of the exemptions and the supporting documentation that must be submitted to process an NPPR Certificate of Exemption Request are detailed here: NPPR EXEMPTION CRITERIA. 

It is the responsibility of the Homeowner and/or their Solicitor to ensure that all requests for NPPR Certificate of Exemption Requests are submitted in a timely manner, well in advance of the anticipated date of closure of a sale of a property. Invalid applications without the relevant supporting documentation cannot be processed.

NPPR Certificates of Discharge Requests

Where an NPPR Certificate of Discharge request is being sought confirming that all NPPR charges have been paid, please email the request to nppr@leitrimcoco.ie with the name and address of the property, your Account Reference Number or NPPR ID.

Payment options:

1. Pay on-line – The best and most efficient way to pay your NPPR charge is to pay on-line at www.nppr.ie
2. Pay by Post – If you wish to pay by post, please download the NPPR Renewal Form or NPPR Customer Registration Form and post the completed form together with your payment made payable to NPPR and forward direct to NPPR, P.O. Box 11654, Dublin 8.

Frequently Asked Questions and Further Information:

For more information and frequently asked question refer to www.nppr.ie, or by contacting Leitrim County Council at nppr@leitrimcoco.ie