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 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.

Click here to download NPPR Application Form for Certificate of Exemption