Non Principal Private Residence Charge
There is no NPPR Charge for 2014 Onwards
The annual NPPR charge of €200 per property applies for all years 2009-2013 and is payable online or by completing the relevant form available in the FAQ section of the NPPR website https://www.nppr.ie/
In order to maximise compliance and encourage payment of outstanding NPPR charge arrears, section 74 of the Local Government Reform Act 2014 provides for a period, from 2nd March 2014 to 31st August 2014, during which time no new late payment penalties will be applied to existing NPPR liabilities. This will provide an opportunity for owners to agree payment terms with local authorities.
If payment is not made in full by 31st August 2014 or if settlement terms are not agreed by that date, an additional late payment fee of €120 per liability date is applied on 1st September 2014. In addition, the entire NPPR liability is increased by a factor of 50% and then frozen. Full details of the charges applicable can be found at https://www.nppr.ie/default.aspx
From 2014 onwards, the NPPR is no longer charged, but outstanding liabilities and payments will still be collected.