Non–Principal Private Residence Charges (NPPR)

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The Local Government (Charges) Act 2009 introduces a €200 annual charge on non principal private residences, payable by the owner(s) of  NPPR(s) to the Local Authority in whose area the property concerned is located. Please see below for information regarding the 2013 charge and other frequently asked questions.

Pay online at www.nppr.ie

Queries
Written correspondence should be addressed to:-
NPPR,
Kerry County Council,
Revenue Dept.,
Ashe Memorial Hall,
Denny Street,
Tralee, Co. Kerry.
E-mails should be directed to: revenue@kerrycoco.ie
Telephone queries should be made to: 066/7162100   

                                                    
It may not be possible, due to the substantial number of enquiries at peak periods, to deal with each query as it is being received.  If you are making contact by phone please leave a message. Your call will be returned as soon as possible.
Similarly, emails that are received will also be replied to.

The Legislation & General Information

Where can I find the legislation?
By clicking the legislation


What is the NPPR (Non Principal Private Residence) charge?
The NPPR charge is an annual charge of €200 introduced by the Local Government (Charges) Act 2009 in respect of all residential property not used as the owner’s sole or main residence.


What is a Non Principal Private Residence?
Essentially, a non principal private residence is any dwelling which is not used by its owner as his or her sole or main residence.


Does the charge apply to residential property outside of Ireland?
The charge only applies to properties situated in Ireland.


What types of properties are liable for the NPPR Charge?
The main types of residential properties that are liable for the charge are, private rented properties; vacant properties (except new but unsold residences, which have never been used as a dwelling and are part of a trading stock of a business) and holiday homes.


Is a building divided into flats or bedsits liable for the NPPR Charge?
Yes.  The charge is payable in respect of each unit of accommodation.  Where a building is divided into flats or bedsits, the charge applies to each flat or bedsit e.g. if the dwelling is divided into four bedsits a charge of €200 x 4 = €800 would apply.


Is a house let as one unit to a number of occupants liable for the NPPR charge?
Yes, the charge is €200 for the house.

I own a mobile home. Is this liable for the charge?
A mobile home is not liable for the non principal private residence charge.


EXEMPTIONS

Are there any exemptions from the NPPR Charge?
 You are advised to check section 4 of the Local Government (Charges) Act 2009 for detail or Kerry County Council at the contact details listed above.
 However, the following list should act as a guide:
• Principal Private Residences
• Where a person partly occupies a dwelling as his or her sole or main residence and avails of the Revenue Commissioners’ Rent-a-Room Scheme
• Discretionary trusts or corporate bodies that are accorded charitable status
• Where a person is moving house and, in the process, owns two houses for a relatively short period.
• Joint ownership of a property after a divorce or separation agreement.
• Where a person who owns a principal private residence vacates the dwelling in question because he or she is long-term incapacitated as a result of physical or mental illness
• Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of .the residence in question.
• certain heritage buildings approved under section 482 of the Taxes Consolidation Act 1997
• newly constructed but unsold buildings which have never been used as dwellings and that form part of the trading stock of a business
• buildings let by the Government, housing authorities and the Health Service Executive
• a building occupied under a shared ownership lease within the meaning of section 2 of the Housing (Miscellaneous Provisions) Act 1992
• accommodation provided by a voluntary housing body
• accommodation provided on behalf of the Health Service Executive
• a building in respect of which commercial rates are paid


Payment Options.
 A declaration of ownership of the property in question by way of registration is necessary when you are paying the charge.

1. Pay online at www.nppr.ie
2. In person,  at Kerry County Council offices in the Revenue Dept., Ashe Memorial Hall, Denny Street, Tralee or in County Buildings, Rathass, Tralee. If you are opting to pay in person,  please download the NPPR Renewal Form (for existing Customers) or Registration Form (for new accounts) from the Kerry Council website at www.kerrycoco.ie and bring the completed form with you to the Council offices.
3. Payment by Post – If you are opting to pay by post,  please download the NPPR Renewal Form  or Registration Form  from the Kerry County Council website at www.kerrycoco.ie and post the fully completed Application Form and payment to the Revenue Dept., Ashe Memorial Hall, Denny Street, Tralee, Co. Kerry  or contact the Revenue Department at 066/7162100 and we will forward an Application Form to you for completion.

Important Note:
  - Cash cannot be accepted.
  - Payments can be made by Laser Card, Visa Card or Master Card
  - Payment can also be made by Cheque, Bank Draft or Postal Order and should be  made payable to  NPPR 
  - Cheques/Bank Drafts/Postal Orders made payable to Kerry County Council cannot be accepted.        

The full text of the legislation is available at: Local Government (Charges) Act 2009

 

The following documents are in PDF format. Adobe PDF Document Adobe Acrobat Reader is required to view these documents. (Documents open on a separate page).

NPPR New Customer Registration Form
(Size: 719 KB)

NPPR Renewal Form
(Size: 652 KB)

Kerry County Council, Co. Buildings, Rathass, Tralee

Phone: (066) 718 3500     Email: info@kerrycoco.ie

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