Expiry of Non-Principal Private Residence (NPPR) liability and charge on property
The NPPR charge applied from 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence.
Outstanding NPPR liabilities and payments remain payable to the relevant Local Authority for a period of 12 years.
Liability for NPPR charges and late payment fees and any associated charge on a property expires completely after 31st March 2025. A vendor will no longer have to provide a certificate of discharge or exemption to sell their property after 31st March 2025.
It is the responsibility of the property owner to ensure that any outstanding charges for 2013 are paid in full by 31st March 2025.
How much is the NPPR Charge for 2013? To establish your liability for 2013 please contact Kildare County Council using the contact details below.
Telephone (045) 980657
Email nppr@kildarecoco.ie
or in writing at: NPPR Section/Finance, Kildare County Council, Áras Chill Dara, Devoy Park, Naas, Co.Kildare
How can I pay the NPPR Charge and who do I pay? Visit www.nppr.ie to register and pay, or alternatively you can pay by cheque / postal order / money order made payable to NPPR and return to: NPPR, PO Box 11654, Dublin 8.
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.
Expiry of NPPR Liability and charge on property after 12 years.
Section 7(2) of the Local government (Charges) Act 2009, as amended, states as follows:-
7(2) The said property shall not, as against a bona fide purchaser for full consideration in money or money’s worth or a mortgagee, remain charged with or liable to the payment of such unpaid charge or late payment fee after the expiration of 12 years from the date upon which the amount concerned fell due.
Accordingly, NPPR charges including late payment fees and the charge on the property expires for all property owners after 12 years from the date of liability. The liability and charge on a property relating to the final year of NPPR in 2013, expires after 31 March 2025. The expiry corresponds with the repeal of the whole Act, also on 31 March 2025.
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 types of properties are liable for the NPPR charge?
The main types of residential properties that are liable for the charge are private rented properties, vacant properties and holiday homes, unless newly built but unsold, and that form part of the trading stock of a business.
- Details for Timeframe for expiry of charge & NPPR liability are here.
- Details of the NPPR Late Charges are here.
- Details of the NPPR Exemptions and required documentation are available here.
Only evidence as outlined in the Exemption document will be accepted, and to avoid potential delays you must submit all relevant documentation.
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 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.
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) – See Application Below
Original hard copy certificates can only be issued once so please ensure the address is correct. An email copy will also issue if email address provided.
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.
If you owe the full liability and wish to pay in full directly to the Bureau, you can pay online at www.nppr.ie
If you have paid all outstanding charges and require a Certificate of Discharge, please contact nppr@kildarecoco.ie with your NPPR Account Reference Code, the address of the property you require the certificate for and the contact address you wish the certificate to be posted to. Original hard copy certificates can only be issued once so please ensure the address is correct. An email copy will also issue if email address provided.
Kildare County Council can still accept NPPR instalment payments for payment plans previously set up for the charge and active. The charge can be paid by cheque, postal order, bank draft, credit, or debit card. Please note cash cannot be accepted.
Further details are available www.nppr.ie
NPPR Refunds Please be advised that applications for NPPR refunds will only be accommodated for a period of time following the expiration of liability for a given year.