NPPR

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. The self-assessed charge was set at €200 per annum and relevant late payment fees were applied.

Unpaid NPPR charge and associated late payment fees became a charge on property applying for their own 12-year period, measurable from the liability date. Therefore, outstanding NPPR liabilities and payments remained payable to the relevant local authority for a period of 12 years.

NPPR liabilities from 2009 to 2013 and remaining unpaid have been expiring each year since 2021. Liability for NPPR charges and late payment fees and any associated charge on a property expire completely after 31 March 2025. A vendor will no longer have to provide a certificate of discharge or exemption in order to sell their property, after 31 March 2025.

NPPR Registration Form New Registration and Notes

NPPR Registration Form Remove Additional Properties

NPPR Existing Customer Renewal Form

NPPR Breakdown of Charges and Penalties

NPPR Registration Form Additional Properties

Application form for Hardship Cases on NPPR

Guidelines for Dealing with Hardship Cases

NPPR Derelict Properties Declaration Form

NPPR Uncompleted Properties Declaration Form

NPPR Declaration Form

NPPR Logo text

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