The Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences.
The charge is payable in respect of all residential property in the State, used, or suitable for use, as a residential dwelling which is not occupied by the owner as his/her main residence. This is regardless of whether the owner is renting elsewhere or is living outside of Ireland.
Non Principal Private Residence (NPPR) Queries
Cut off for settlement of NPPR liabilities was August 31st 2014.
Please log on to NPPR.ie for further direction.
Please note that from 31st July 2021 the liability for NPPR for the year ended 31-7-2009 has expired under Section 7(2) of the Local Government (Charges) Bill 2009.
Alternatively, to register your liability you can contact:
Limerick City and County Council
Phone: +353 61 556479 / +353 61 556190. (Please leave your name and details)
If you hold a property that has not been registered to date, the liability currently due is €5,160.
Am I liable to pay NPPR?
Did you have a property that was not your main residence during the period 2009 to 2013?
If you did, you may have a liability in respect of the Non-Principal Private Residence charge which applied in the years 2009 to 2013.
Further information is available on www.nppr.ie
NPPR Liability Date
Liability to pay the NPPR charge is determined by the status of property on a single day each year. This date, which is termed the 'liability date' was set as:
|Liability Date||Payment Period|
|31st July 2009||1st August to 31st October 2009 (expired on 31st July 2021)|
|31st March 2010||1st April to 30th June 2010|
|31st March 2011||1st April to 30th June 2011|
|31st March 2012||1st April 2012 to 30th June 2012|
|31st March 2013||1st April 2013 to 30th June 2013|
The status of the property on each liability date determines whether the charge of €200 is payable or not for that particular year.
If payment is not made within the payment period each year a late payment fee of €20 applies for each month or part of month during which the charge for each year remains unpaid. Late payment fees continue to accumulate as long as the charge remains unpaid and the amount involved can be very substantial.
NPPR charges and late payment fee liabilities unpaid after 1st September 2014 will incur a further late payment fee of €120, in respect of each liability date.
NPPR charges and late payment fee liabilities unpaid at the 1st September 2014, including the additional amount(s) of €120 above, will be increased by 50% on that date.
|Penalties 45 months (July 2010 - Mar 2014) x €20||€900|
|Additional penalty 01/09/14 of €120||€120|
See table below for additional years:
Table of Charges and Late Payment Fees 2014
|Year||Jan 2014||Feb 2014||Mar 2014||Period of Grace||Sep 2014|
|2009 (expired 31st July 2021 if unpaid)||€1220||€1240||€1260||€1260||€2070|
Pay online at www.nppr.ie using your credit/debit card.
Alternatively, the form can be downloaded, completed and forwarded with payment (cheque/bank draft/postal order only) to NPPR, PO Box 11654, Dublin 8. This payment must be made payable to NPPR.
Please note: Payments should be made payable to the NPPR.
What to do if selling your house
Certificate of Exemption
Certificate of Exemption is applicable if house was your Principal Private Residence - PPR
To issue a Certificate of Exemption, proof of residency is required for all NPPR liability dates i.e. Official post, copies of P60s and bank statements etc.
You can scan and email the documents if you wish to: firstname.lastname@example.org. One piece of documentation for each of the above NPPR years are required.
To download information on the documents required for a Certificate of Exemption for a PPR click here.
Certificate of Discharge
The house was your Non Principal Private Residence – NPPR
The issue of a Certificate of Discharge requires all NPPR payments to be fully paid for all the liability dates (see above).