Non–Principal Private Residence Charges (NPPR)
Expiry of NPPR Liability and charge on property
The NPPR Charge and late payment fee relating to 2009 and the associated charge on a property is due to expire after 31 July 2021.
Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. The liability and charge on property in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021.
From 1 August 2021, the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1 April 2025.
The Non Principal Private Residence (NPPR) charge was an annual charge applied from 2009 to 2013 in respect of a residential property that was not the owner’s only or main residence in those years.
The fact that a residential property was not occupied during this period does not constitute an exemption from this charge. The charge is levied on the ownership of the property and not on occupancy. While the charge is commonly referred to as a “second home charge”, it was, in fact, a charge on a property not used by the owner as his or her sole or main residence. This may not necessarily be a second home. A person might have vacated a property and have been living in rented accommodation elsewhere for work or other reasons. In such a case, the property that the owner was no longer living in was liable for the charge, even if it was the only residential property that person owned.
Liability to pay the charge was determined based on ownership of the property in question on a single day each year. This date, which was called the “liability date”, was 31st July for 2009 and was 31st March in 2010 and subsequent years (2011 to 2013). The charge was to be paid within three months of the liability date (31st October in 2009 and 30th June for 2010 and subsequent years) in order to avoid late payment fees.
The NPPR is no longer charged since 2013, but any outstanding liabilities and payments still remain payable to the local authority in whose area the property concerned is located. The onus is on the property owner to come forward and pay the charge to the local authority in which the property is located, and the money goes towards funding local authority services in that area.
The Legislation & General Information
The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a 200 euro annual charge on non-principal private residences (NPPR), payable by the owners to the local authority in whose area the property concerned is located. The NPPR charge was effective for the years 2009 to 2013 only. Part 12 of the Local Government Reform Act 2014 provided for the repeal of the legislation governing the Non Principal Private Residence (NPPR) charge and dealt with the collection of undischarged liabilities relating to the NPPR charge.
The NPPR charge is separate from both the Household Charge (100 euro for 2012 only) and Local Property Tax (valuation based, from 2013 onwards) the collection of which are the responsibility of the Revenue Commissioners.
Who has to pay the NPPR charge & What types of properties are liable for the NPPR Charge?
Liability for it falls, in the main, on owners of rental, holiday and vacant properties. 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
Is a house let as one unit to a number of occupants liable for the NPPR charge?
Yes, the charge is payable 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.
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
A declaration of ownership of the property in question by way of registration is necessary when you are paying the charge.
- Pay online at www.nppr.ie
2. 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) 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 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.
– Payment by Cheque, Bank Draft or Postal Order and must be made payable to NPPR
– Cash cannot be accepted.
Written correspondence should be addressed to:-
Kerry County Council,
Ashe Memorial Hall,
Tralee, Co. Kerry.
E-mails should be directed to: email@example.com
Telephone queries should be made to 066 – 7162100
Tel: Accounts Payable: 066-71-83500-Extn 3366
FMS Office: 066-71-83520
Opening Hours Monday to Friday, 9.00am to 5.00pm