The Non Principal Private Residence Charge (NPPR) currently applies until 31st of March 2013.
Due to the high volume of applications for certificates of Discharge and Exemption all queries in relation to same must be made to nppr@meathcoco.ie. This enables Meath County Council to ensure certificates requests are processed within the statutory period of 2 weeks from receipt of a fully completed application,
General queries on the NPPR Charge can be answered through the FAQ’s Section of the www.nppr.ie website
What is the NPPR (Non Principal Private Residence) Charge?
The Non Principal Private Residence (NPPR) charge was an annual charge applied from 2009 to 2013 in respect of a residential property that was not the owner’s only or main residence in those years. This NPPR Charge was introduced by the Local Government (Charges) Act 2009 (as amended Local Government (Household Charge) Act 2011 – Section 19).
The fact that a residential property was not occupied during this period does not constitute an exemption from this charge. The charge is levied on the ownership of the property and not on occupancy.
While the liability period for the charge was between 2009-2013, the charge including late payment fees still applies to liable properties which were not registered and paid during that period, and also to accounts with arrears that were not discharged.
The NPPR charge is separate from both the Household Charge (€100 for 2012 only), and the Local Property Tax (valuation based, from 2013 onwards), the collection of which is the responsibility of The Revenue Commissioners.
What are certificates required for?
Certificates of Exemption or Discharge are required prior to selling/transferring ownership of a property in respect of the year(s) concerned or can be required if someone is re-mortgaging a property. A property owner needs to prove that this charge was paid for the period 2013 in which case you will require a Certificate of Discharge or if the property was the owners Principal Private Residence for 2013 an application must be made for a Certificate of Exemption. All certificates will issue via email unless otherwise requested.
What is a Certificate of Exemption?
A Certificate of Exemption is issued if your property is exempt from the NPPR charge in respect of the year(s) concerned, and therefore the property owner was not liable for the NPPR charge.
The main exemption from the charge is for a property which is the sole or main residence of the person who owns it, commonly referred to as a principal private residence (PPR). This exemption must be verified by the providing relevant vouching documentation, See list below for examples of what is required.
