Expiry of NPPR Liability and Charge on Property

Expiry of NPPR Liability and Charge on Property

The Non Principal Private Residence Charge (NPPR) charge and late payment fee relating to 2009 only and the associated charge on a property is due to expire after 31 July 2021.

Expiry of NPPR Liability and Charge on Property

The NPPR charge and late payment fees relating to 2010 only is due to expire after 31st March 2022. The 2009 charge has expired previously after 31st July 2021.

Each annual charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. The liability and charge on property in respect of the 2010 NPPR charge, therefore, expires after 31st March 2022. From 1 April 2022, the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1 April 2025.

Please see chart below which sets out the expiry situation regarding each of the liability years.

NPPR Rates

The Non Principal Private Residence Charge (NPPR) applied to the period 31st of July 2009 to 31st March 2013 inclusive.

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 when 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 2010 - 2013 in which case you will require a Certificate of Discharge or if the property was the owners Principal Private Residence from 2010 - 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.

To apply for certificate of exemption please complete the declaration/application

What is a Certificate of Discharge and How to Discharge a liability?

A Certificate of Discharge is evidence of payment and will confirm that the NPPR Charge in respect of the year(s) concerned has been paid. 

If you owe the full liability and wish to pay in full directly to the Bureau, you can pay online at www.nppr.ie also see Table of Charges and Late Payment Fee

If you have paid all outstanding charges and require a Certificate of Discharge, please contact  nppr@meathcoco.ie  with your NPPR Account Reference Code, the address of the property you require the certificate.

All certificates will be emailed to applicants once an email address is provided.

All applications should be emailed to nppr@meathcoco.ie were possible or posted to NPPR Section, Buvinda House, Dublin Road, Navan, County Meath. C15 Y291