Expiry of N.P.P.R. Liability and Charge on Property
Each charge which became a charge on a property is applied for its own 12 year period, measurable from the liability date.
From the 1st August 2021, the amount of N.P.P.R. fees and penalties a vendor is required to pay in order to sell a property which was an N.P.P.R., reduces every year until the liability and charge on the property expires completely on 1st April 2025.
The liability and charges on a property in respect of the 2009 charge expired on 31st July, 2021 and the 2010 N.P.P.R. charge expired on the 31st March, 2022. The 2011 charge therefore expired on 31st March, 2023.
The years 2009, 2010 or 2011 are therefore no longer included in a Certificate of Exemption or Discharge.
N.P.P.R. Liability Update
The Local Government (Charges) Act, 2009 is the legislative basis of the N.P.P.R. charge. The N.P.P.R. charge applied in the years 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 unit per property per annum.
However, as provided for in the legislation, the Local Government (Charges) Act, 2009 will be repealed in its entirety on 31st March 2025. Liability for N.P.P.R. charges, late payment fees and any associated charge on a property, will expire completely after 31st March 2025. A vendor will no longer have to provide a Certificate of Discharge or Exemption in order to sell their property, beyond that date in 2025. Local authorities will not be required to provide receipts or Certificates of Exemption and Discharge following repeal of the Act.
If you have any queries please email email@example.com
Non Principal Private Residence Charge (N.P.P.R.)
This charge was in place from 2009 – 2013. It was a charge on a property you owned but did not reside in. All information regarding liability for the charge, dates and amounts due can be found on www.nppr.ie
If you have paid all outstanding charges and require a Certificate of Discharge, please email firstname.lastname@example.org with your NPPR Account Reference Code, the address of the property you require the Certificate for and the years you are applying for. Certificates can only be issued once so please ensure the address is correct. Soft copies of Certificates are currently being issued. If you do not have access to email, please send a letter to NPPR Unit, Dún Laoghaire-Rathdown County Council, County Hall, Dún Laoghaire, Co. Dublin and include the above information.
If you were not liable for the NPPR charge and require a Certificate of Exemption, please read the Application Form and complete and return the Statutory Declaration form to email@example.com. This form needs to be witnessed by a practicing solicitor, Peace Commissioner or Commissioner for Oaths.
Certificates of Discharge and Certificates of Exemption currently issue within approx. 14 working days of receipt of the request. Please allow enough time before close of sale as requests are dealt with on a first come first served basis.
It should be further noted that any monies owing to Dún Laoghaire-Rathdown Co. Council (e.g. commercial/domestic waste charges, rates, domestic water charges etc.) may result in a delay in issuing Certificates.
The Local Government (Charges) Act 2009 introduced a €200 annual charge for the owners of non-principal private residences. The charge applied mainly to owners of private rental property, holiday homes and second homes as well as vacant residential property unless newly built but unsold, and that formed part of the trading stock of a business.
Liability to pay the charge is assessed by owners themselves. Ownership of a Non Principal Private Residence (N.P.P.R.) on the 'liability date' (31st July in 2009 and 31st March in subsequent years) determines liability to pay the charge.
From 1st April, 2022 if unpaid, the total amount outstanding in respect of charges and late payment fees from the, 31st March, 2011 to the 31 August, 2014, is €3,330 in respect of each property (additional late payment fee of €20 in respect of each liable month and entire N.P.P.R. liability increased by 50%).
Download and fully complete the Existing Customer Non Principal Private Residence (NPPR) Registration Form or if you are a new customer, please download and fully complete the New Customer Non Principal Private Residence (NPPR) Registration Form & return the document with payment to NPPR, PO Box 11654, Dublin 8. All payments should be made payable to NPPR.
If you have any further questions please contact us at email firstname.lastname@example.org or phone (01) 205 4747