Expiry of NPPR Liability and Charge on Property:
Please be advised that the NPPR charge and late payment fee relating to 2009, 2010, 2011 & 2012 on a property have now expired.
Each charge which became a charge on property is applied for its own 12 year period, measureable from the liablity date.
From 1 August 2021, 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.
Non Principal Private Residence (NPPR)
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 – Currently 2 Weeks approx.
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.
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. This means that for NPPR liabilities incurred form 2009-2013 and remaining unpaid, the portion of the liability and charge on a property which relates to 2009 will expire in 2021 and so on until 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 2021.
The charge and late payment fee relating to 2009 and the associated charge on a property expires after 31 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.
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.
NPPR Payments Via Cheque
Please be advised that if you are paying your NPPR liability by cheque to the NPPR Bureau, we will have to allow 3 weeks for the payment to clear onto the account before we can issue a certificate of discharge.
All applications should be emailed to nppr@kildarecoco.ie or posted to Kildare County Council, NPPR Section, Áras Chill Dara, Devoy Park, Naas, Co. Kildare W91 X77F – Contact 045-980561