Finance

Non Principal Private Residence Charge (NPPR)

Non Principal Private Residence Charge

Public Notice April 1, 2022

Expiry of 2010 NPPR (Non Principal Private Residence)  Liability and Charge on property

(updated to take into effect Circular Fin 09/2021 and Fin 04/2022 which refers to Section 7 (2) of the Local Government (Charges) Act 2009, as amended )

As 12 years have now elapsed since the liability dates for 2009 and 2010 the nppr charges and late payment fees are no longer collectable for these years  as directed in Circular Fin 09/2021 and Circular Fin 04/2022 from the Department of Housing, Local Government and Heritage.

Please see table below which shows the charges now payable. 

If you wish to discuss your liability with a member of our NPPR Team please contact us;

 

By telephone: (01) 890 5000
By email :  nppr@fingal.ie  
Website: www.nppr.ie  

 

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

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).

 

The liability dates for 2011, 2012 and 2013 are as follows:

          31st March 2011

          31st March 2012

          31st March 2013

 

If you owned a property on the above dates and you did not reside in that property as your sole or main residence then you are liable for the NPPR charge.

The charges now due on your property are as follows:

 

Period of sale of property

Liability and Amount Remaining as a “Charge on a Property” (amount to be paid in order to be permitted to sell the property)

Year to which the remaining Liability and “Charge on a Property” relates

1 April 2022 to 31 March 2023

€3,330

2011-2013

1 April 2023 to 31 March 2024

€1,860

2012-2013

1 April 2024 to 31 March 2025

€750

2013

After 1 April 2025

None

None

CERTIFICATES OF DISCHARGE AND EXEMPTION

In the sale of all residential properties, it is a requirement of the Law Society of Ireland, that as part of the conveyance documentation, that the vendor must have either a Certificate of Exemption or a Certificate of Discharge to complete the sale.  To apply for a Certificate of Discharge or a Certificate of Exemption please complete the relevant application form below and return to Finance Department, Fingal County Council, County Hall, Main Street, Swords, Fingal, Co Dublin K67X8Y2 or Email:  nppr@fingal.ie

 

APPLICATION FORMS