What is the NPPR (Non Principal Private Residence) charge?

At its simplest, the Local Government (Charges) Act 2009 introduces a €200 annual charge on non principal private residences, payable by the owner(s) of the NPPR to the Local Authority in whose area the property concerned is located.

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What types of properties are liable for the NPPR charge?

The Local Government (Charges) Act 2009 starts from a position where it applies a charge to the owners of all residential property but goes on to exclude certain property or buildings from the definition of "residential property" and it also provides certain exemptions from the concept of ownership.
The main types of residential property that are liable for the charge are private rented property, vacant property (except new but unsold residences) and holiday homes.

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What is a Non Principal Private Residence?

The Local Government (Charges) Act 2009 provides for a new annual charge on certain residential property. Essentially, a non principal private residence is any dwelling which is not the owner's normal home.

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Who can I contact to discuss if my property is liable?

You should contact the relevant Local Authority if you are in any doubt about the liability of your property i.e. the County Council or City Council in which the property is located.

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How much is the charge?

The charge is set at an annual rate of €200 in 2009 per residence but late payment can incur a significant fee.

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Who do I pay it to?

Details of how to pay and the payment methods that are accepted may be obtained via the following link www.nppr.ie

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I own an apartment/bedsit - am I liable for the charge?

Apartments and bedsits are liable for the charge. Unless one of the exemptions apply in your case (e.g it's your principal private residence), you will be liable for the charge.

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What's a late payment fee?

The Act provides that, if a charge is not paid within a month after the last date for payment, a late payment fee will apply for every month or part of month that the €200 charge remains unpaid. For 2009, this means that the late payment fee will apply to all payments made after 31 October 2009. The late payment fee amounts to €20 per month or part of a month. The late payment fee will continue to roll up as long as the charge remains unpaid and the amount involved can be substantial.

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What happens if I don't pay?

A person who does not pay a charge within the relevant two month period leaves themselves open to prosecution by the Local Authority to whom the payment is due. A late payment fee will also arise if payment is not made within the one month grace period - see above. Furthermore, both the €200 charge and any accumulated late payment fee will be a charge against the property concerned. This is likely to lead to difficulties in selling the residential property as the person buying it would become liable for any charges and fees outstanding in respect of the property concerned.

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Who pays the charge where a property liable for the charge is owned jointly?

Liability falls on all co-owners but payment by any one co-owner discharges the liability of all co-owners.

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Is there an exemption for a person who had had to be taken into care because he/she is incapacitated due to illness, and who retains ownership of their house or apartment?

Yes. If a person has had to vacate their principal private residence (which they own) due to long-term incapacitation arising from physical or mental illness, the property is exempt from the charge irrespective of the use to which it is subsequently put. The exemption applies irrespective of whether they live in a nursing home or care centre, or whether they live with, and are cared for, by relatives. The only condition is that they must not own the property in which they now reside.

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I own a 'granny flat' in which my parents live - am I liable for the 200 Euro charge?

Granny flats and similar dwellings are exempt subject to a number of conditions. The exemption applies to a dwelling in which a relative (or a relative of a spouse or partner) lives if it is provided free of rent and if it is located no more than two kilometres from the residence of the owner.

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