Non–Principal Private Residence Charges (NPPR)
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 2010 charge and other frequently asked questions.
2010 Charge
Collection of the Non Principal Private Residence charge for 2010 will commence on the 31st March 2010.
The ‘Liability Date’ for the 2010 charge and for subsequent years is the 31st March. The 2010 charge is based on the ownership and status of the property on this date.
Late Payment Fees
Late payment fees for the 2010 charge will come in to effect on the 1st July 2010.
Late payment fees, in respect of unpaid charges. for 2009 are in effect since the 1st November 2009.
The Legislation & General Information
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 Donegal County Council at the contact details listed below.
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
• a building let under the Rental Accommodation Scheme
• accommodation provided on behalf of the Health Service Executive
• a building in respect of which commercial rates are paid
Pay for it - Payment Options
1. Pay online http://www.nppr.ie
This is the easiest and preferred payment option. You are encouraged to use this service if you own a credit or debit card. Completion of the official Declaration Form and payment can be facilitated simultaneously online.
No part-payment can be accepted. Payment in full only.
2. In Person at the offices of the Local Authority
Payments can be made in person at Public Services Centres in Letterkenny, Milford, Dungloe, Donegal and Carndonagh, at Donegal County Council HQ in Lifford (Three Rivers Centre) and in Town Council Offices in Buncrana and Budoran.
Again, please note that Cash cannot be accepted under any circumstances.
Cheques and money orders should be made out to ‘LGCSB NPPR’, not to Donegal County Council.
No part-payment can be accepted. Payment in full only.
3. By Post
By posting the registration form and payment to the cash office at your local Public Service Centre. Please ensure that cheques, money orders, etc. are made payable to 'LGCSB NPPR'
If you intend paying in person or by post as outlined above then you should complete the registration form available by clicking on the link below. A completed hardcopy of this form should accompany your payment.
Non Principal Private Residence Registration Form (Word Document, 268 kbs)
If you have further questions that the NPPR site cannot answer you can contact the Enquiries Desk in your local Public Service Centre as below and at Lifford Headquarters.
Telephone Queries
Letterkenny Public Services Centre 074 9194200
Carndonagh Public Services Centre 074/9373700
Dungloe Public Services Centre 074/9561300
Milford Public Service Centre 074/9153900
Donegal Public Services Centre 074/9724400
Lifford Headquarters 074/9172234
Queries can also be lodged in electronic format via email at npprdesk@donegalcoco.ie