Non Principal Private Residence Charge

Non Principal Private Residence Charge

NPPR charges were introduced under the Local Government (Charges) Act 2009 as amended by the Local Government (Household Charge) Act 2011, in respect of all residential properties not used as the owner’s sole or main residence.  The NPPR is a self-declaration charge and the onus is on the owner to determine their liability and to register their property with the NPPR Bureau (www.nppr.ie).

From 1 August 2021, the amount of NPPR charges and penalties a vendor is required to pay in order to sell a property which was a Non Principal Private Residence, reduces every year until the liability, on the property expires completely on 1 April 2025.

The liability date for the year 2009 was, 31st July, 2009 and therefore the NPPR charge and late payment fee, has expired, from, 1st August, 2021. The liability date for the year 2010 was 31st March, 2010 and therefore the NPPR charge and late payment fee, has expired, from 1st April, 2022. The liability date for the year 2011 was 31st March, 2011 and therefore the NPPR charge and late payment fee, has expired, from 1st April, 2023.

Notice of Expiration of 2012 NPPR (Non Principal Private Residence) Charge and Late Payment Fee on property -

The liability date for 2012 was 31st March, 2012.  The NPPR charge and late payment fee relating to 2012, has expired, with effect from 1st April, 2024, in accordance with Section 7(2) of the Local Government (Charges) Act 2009.

The liability date for 2013 is as follows:

•                                 31st March 2013

If you owned a property on the above date and you did not reside in that property as your sole or main residence then you are liable for the NPPR charge, as follows:-

If full payment is being made you can make your payment online at www.nppr.ie 

If you have paid all outstanding charges and require a Certificate of Discharge, please email nppr@sdublincoco.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.  If you do not have access to email, please send your enquiry to; Debt Collection Unit, Finance Department, South Dublin County Council, County Hall, Tallaght, Dublin 24, D24 A3XC, and include the above information.

If you were not liable for the NPPR charge and require a Certificate of Exemption, please complete and return the below Statutory Declaration form. This form needs to be witnessed by a practicing Solicitor, Peace Commissioner or Commissioner for Oaths.

Please be advised that we only issue Certificates of Exemption under Section 4 of the Local Government (Charges) Act 2009, as amended.  These exemptions are listed on the NPPR website.

Any queries relating to the NPPR Charge can be emailed to nppr@sdublincoco.ie or by phone to the Debt Collection Unit on 01 4149336.