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 charge 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.