Non Principal Private Residence Charge
For 2012 the Non Principal Private Residence (NPPR) charge becomes liable on 31st March 2012.
How Much is the Charge?
- €200 paid annually.
Who is Liable to pay for the charge?
- Any person/s or company owning a Non Principal Private Residence on 31st March 2012 is liable to pay this charge.
- If a person/company owning such a property is located outside the state they are still liable.
- If you own one property and do not live in it, you are liable.
What Types of Residential Property are Liable?
- Private Rented Property
- Vacant property (except new but unsold residences)
- Holiday Homes
- Residential Property occupied by a person other than owner and where rent is not paid.
Residential Property Includes
- Houses, Maisonettes, Flats, Apartments and Bedsits
Exemptions
- Principal Private Residences
- Mobile Homes
- Granny flats
- Divorced/Separated Scenarios
- Rent a Room Scheme (landlords)
- Organisations that have Charitable Status under tax law.
- Property Vacant due to illness
- New unsold properties
- Properties Paying Commercial Rates
- Moving (Refunded)
- Certain Heritage Buildings
- Uninhabitable Dwelling
PLEASE NOTE UNDER THE LOCAL GOVERNMENT (HOUSEHOLD CHARGE) ACT 2011
THE EXEMPTION FOR RAS (Rental Accommodation Scheme) Properties NO LONGER APPLIES
How Do I Pay?
- Pay on line at www.nppr.ie/register.aspx you will need,
1. Your PPS number (Tax No in case of a Company)
2. Address of NPPR property
3. Credit/Debit Card details. - By Cheque/ Postal Order/Bank Draft made out to NPPR– with completed application form and return to the Local Authority where the NPPR property is located or post direct to NPPR, PO Box 11654, Dublin 8. In the case of Meath please return to:
The Finance Dept,Meath County Council,County Hall,Railway St.,Navan,Co. Meath. (Any forms not correctly completed will be returned to the sender)
The form can be downloaded at www.nppr.ie under FAQ’s . You can pay by credit card / laser card with the registration form also. - Cash is not accepted as a method of payment.
You can now pay over the Telephone on 046-9097456 before 4pm.
My Property is No Longer Liable for NPPR Charge - What can I do?
- If you paid the charge for 2011 and on 31st March 2012 the property no longer attracts the NPPR charge (property is sold etc) you can remove it from the NPPR register by using your logon to www.nppr.iego to “Charges” page where you will be asked to select a reason for removal from a dropdown list.
If you did not register on line you can write to the above address, giving your PPSN, NPPR Account Reference Code (on receipt from last year), Name property/ies to be removed and the reason for removal
My personal details (name, address etc.) have changed - What can I do?
- Using your on-line logon you can change any of your personal details or even change your PIN number. If you do not have an online account you will have to contact the above in writing setting out the changes, you will need to also provide your Address, PPSN and NPPR account reference as evidence of identity.
I want to be able to to access my NPPR account on line but did not register on line - What can I do?
- You must have an e-mail address to access your NPPR account on-line. If so, contact Meath County County using the details below. Once your identity has been verified and have given an e-mail address, a PIN (Personal Identification Number) will be sent to you via e-mail automatically. The PIN in conjunction with your Account Reference Number will enable you login at www.nppr.ie. (Once logged in successfully will will be asked to change the PIN) When logged in you can change your contact details, view receipts, get copies of receipts, change PIN, remove property from NPPR register if it is no longer liable etc.
My NPPR details are incorrect. - What can I do?
- Send the details of the changes along with your Address, PPSN and NPPR account reference as evidence of identity to the above address, where it will be forwarded to the Local Government Computer Services Board for processing.
I am selling the NPPR - how do I get a certificate to prove that NPPR charges have been paid.
- Send the details of the NPPR along with your Address, PPSN and NPPR account reference as evidence of identity to the above address, once charges have been paid the charge a certificate will issue.
Non Payment/ Late Payment
- Deadline date for payment is 30th June for 2012. Late payment fee of €20 for each month the charge is not paid. This penalty commences from 1st July. A Local Authority can bring enforcement proceedings where the charge is unpaid.
- Non payment of the charge and any late payment fees remains as a charge against the property. This means when disposing of a property only a certificate from the Local Authority can confirm if the charge has been paid.
Conditions apply to all exemptions. For more information visit www.nppr.ie or contact 046-9097456 or nppr@meathcoco.ie
