Non Principal Private Residence (NPPR) Charge
Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non-Principal Private Residence Bureau.
The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a €200 annual charge on non-principal private residences, payable by the owners to the local authority in whose area the property concerned is located. This charge was regardless of whether the owner was renting elsewhere or was living outside of Ireland.
Please note that the liability for NPPR for the liability dates: 31/7/2009, 31/03/2010, 31/03/2011 has expired under Section 7(2) of the Local Government (Charges) Bill 2009.
Am I liable to pay NPPR?
Did you have a property that was not your main residence during the period 2012 to 2013?
If you did, you may have a liability in respect of the Non-Principal Private Residence charge applicable for these years.
Further information is available on www.nppr.ie
Payments for NPPR can be made as follows:
- Pay online at www.nppr.ie using your credit/debit card.
- Alternatively, the form can be downloaded, completed and forwarded with payment made payable to NPPR (cheque/bank draft/postal order only) to NPPR, PO Box 11654, Dublin 8..
What to do if selling your house
If you are selling your home, you will need to prove that the NPPR liability has been paid or exempted. You can do this by applying for a Certificate of Exemption or a Certificate of Discharge.
Certificate of Exemption
Certificate of Exemption is applicable if house was your Principal Private Residence.
To issue a Certificate of Exemption, proof of residency is required for all NPPR liability dates.
You can scan and email the documents with the property address and Eircode to: sfarrell@carlowcoco.ie One piece of documentation for each of the above NPPR years are required.
Certificate of Discharge
The house was your Non-Principal Private Residence – NPPR
The issue of a Certificate of Discharge requires all NPPR payments to be fully paid for all the liability dates. You can email your request with NPPR account reference to sfarrell@carlowcoco.ie or telephone 059 9136292 for further information