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NPPR - Non Principal Private Residence Charge

 

ATTENTION: Please read the helpful information below before you contact the NPPR section. 

 

Expiry of NPPR liability and charge on property


The NPPR (Non Principal Private Residence) which became a charge on a property applied for its own 12 year period is measureable from the liability date 2009-2013. The charge and late payment fee relating to 2009 and the associated charge on a property expired on 31 July 2021, and therefore is no longer payable for the year 2009

 

From 1 August 2021, the amount of NPPR fees and late penalties if applicable, a vendor is required to pay in order to sell a Non Principal Private Residence  will reduce every year until the liability and charge on the property expires completely on 1 April 2025.

 

 

Due to the large volume of enquiries, NPPR requests will be dealt with in order of receipt, and unfortunately there is a waiting period in place at present.

 

NPPR Certification is required if you are selling or transferring a property, or remortgaging. Ample time needs to be allowed to process an application and it is important that you make your application at the earliest possible stage, e.g. when you first place your property on the market.

 

Where certification is required to close a property sale Donegal County Council cannot be held responsible if this is not applied for in adequate time.

To avoid potential delays all supporting documentation must also be included (see further detail below)

 

 

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) to contribute to the funding of local authority services.

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.

As per Section 7(2) of the Local Government (Charges) Act 2009 as amended, the NPPR Liability for 2009 expired after 31st July 2021.

 

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.

 

The liability and late payment fees for an unregistered liable property was increased from €4,220 to €7,230 in September 2014 in accordance with The Local Government Reform Act 2014.

Due to the expiration of the 2009 Charge, Late Payment Fees and Charge on a property, the NPPR Liability for 2010 – 2013 is €5,160.00

 

 

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 remortgaging a property. If a property owner needs to prove that this charge was paid for the period 2010-2013 a Certificate of Discharge; if the property was exempt from the Charge for the period 2010-2013,  an application for a Certificate of Exemption must be submitted for assessment.

 

The NPPR Charge, Late Payment Fee and Charge on a Property relating to 2009 expired after 31 July 2021

  

 

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).

 

How do I obtain a Certificate of Exemption?

 

The following information is required in all cases:

 

  • Full property Folio or Registered equivalent.

  • The Eircode of the property.

 

Additional supporting information is also required for each year of the liability charge from 2010 - 2013.

Click to view NPPR Exemption Criteria and to view the Exemption documentation to be submitted when requesting a Certificate of Exemption from the NPPR charge. If you are applying for an exemption you must submit the relevant documentation for each of the years in question, from 2010 --2013, in the name of the property owner as detailed in the Folio or registered equivalent, and it must be dated within those years.

 

Only evidence as outlined in the Exemption document will be accepted, and in order to avoid potential delays you must submit all relevant documentation.

Please note utility bills are not accepted as evidence.

 

 

What is a Certificate of Discharge?

 

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. Please quote your NPPR Account Reference Number and NPPR ID  

Contact details below.

 

 

If I need to pay my NPPR charge, how do I do so?

 

Payment options are as follows:

  • Pay online at www.nppr.ie.

  • You can also pay by cheque, bank draft or postal order which should be made payable to NPPR.  If paying by post, please download and complete the appropriate form i.e. NPPR Renewal Form / Custaimeir ag filleadh foirm athnuachana or NPPR New Customer Form Foirm Chlárúcháin do Chustaiméir Nua and attach payment and post to NPPR, PO Box 11654, Dublin 8. Do not submit payment to Donegal County Council

  • Please note that if payment is submitted by cheque, a 3 week period must be allowed for to ensure payment is fully cleared before any Certificates of Discharge can issue.

  • Payments made by EFT or by Bank Draft are cleared from the date of payment. In cases where there is an urgency, due to a sale of a property etc. we would suggest that you advise the payee to make the payment via EFT or Bank Draft

  • If there is a financial hardship, the Council can offer an option to pay the charges over a period of time.  Our typical payment plans run between 4 – 18 months.  If you wish to avail of this option, you can contact the NPPR Desk.. 

 

Contact Us:

Email - npprdesk@donegalcoco.ie

Post - NPPR Desk, Income Collection Unit, Donegal County Council, County House, Lifford, Co. Donegal, F93 Y622 or

Telephone - 074 9153900. Please note that the NPPR Desk is available by telephone from 9am to 12.30pm Monday to Friday

 

 

 

 

 

 

 

 

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