2011 Non–Principal Private Residence Charges (NPPR)
31st March is the liability date for payment of the €200 annual charge on Non-Principal Private Residences
The Local Government (Charges) Act 2009 introduces a €200 annual charge on Non-Principal Private Residences (NPPRs), payable by the owners of NPPRs to the Local Authority in whose area the property is located. Please see below for further information and an FAQ.
Index
- 2011 Charge
- Late Payment Fees
- A Warning to Those Who Fail to Pay
- What do I do if I no Longer own the NPPR property?
- The Legislation & General Information
- Frequently Asked Questions
- Exemptions
- Pay for it – Payment Options
- Registration Forms
- Queries
2011 Charge
Collection of the Non-Principal Private Residence charge for 2011 will commence on the 31st March 2011 (the liability date). As it does not fall due until the liability date, payment cannot be accepted in advance of the liability date.
The liability date for the 2011 charge and for subsequent years is the 31st March. It is a ‘point-in-time’ charge. Liability to the NPPR charge is based on the ownership and status of the property on the liability date.
The deadline date for payment of the 2011 NPPR charge is the 30th June 2011. Penalties will begin to accrue from the 1st July 2011. See ‘Late Payment Fees’ below.
Late Payment Fees
Late payment fees are charged at a rate of €20 per property per month from the deadline date for each year that the charge has not been paid. In other words, a penalty of €20 will be charged per month in respect of the unpaid charge for 2009 and a further penalty of €20 per month will be charged in respect of the unpaid charge for 2010 – a total of €40 per month until the charges are paid in full. If these charges were to remain unpaid at the deadline date for the 2011 charge, the penalty charges would increase at a rate of €60 per month.
Late payment fees in respect of the 2011 charge will come into effect on the 1st July 2011. Late payment fees in respect of unpaid charges for 2010 are in effect since the 1st July 2010. Late payment fees in respect of unpaid charges for 2009 are in effect since the 1st November 2009.
A Warning to Those Who Fail to Pay
Charges and penalties will continue to accrue for those in default. Payment of the NPPR charge and associated penalties is legally enforceable as a simple contract debt. The unpaid amount will attach to the property and will affect the property’s saleability. Unpaid charges and penalties will constitute an encumbrance to the sale or transfer of the property. A Certificate of Compliance is required from Donegal County Council before the sale or transfer of the property will be allowed. All charges and penalties must be paid before a Certificate of Compliance can issue.
What do I do if I no longer own the NPPR property that I paid for in previous years?
You are required to deregister if you have since sold or transferred the property for which you were previously liable. You can do so by completing Section G of the registration form (See Section ‘For Existing Customers’ below). The liability to charges and penalties will remain on your account until such time as you successfully deregister. Enforcement officers from Donegal County Council will undertake spot-checks to validate accounts that have been deregistered.
The Legislation & General Information
Click here for the legislation
Frequently Asked Questions
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 €800 applies (i.e €200 x 4 = €800).
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 details or, alternatively, contact Donegal County Council at the contact details listed below. However, the following list should act as a guide in respect of exemptions.
Exemptions apply in respect of the following:
• 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 – see the Act for specific details in relation to this.
• 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.
Very Important Notice - Please do not set up a new or duplicate account if you are a returning customer.
If you are a returning customer, please login using the account reference and pin number issued to you previously. If you cannot locate your reference number and/or pin number, please contact Donegal County Council at one of the numbers listed below or by email at npprdesk@donegalcoco.ie
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’ or to 'NPPR - Donegal County Council'.
No part-payment can be accepted. Payment in full only.
3. Pay 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’ or to 'NPPR - Donegal County Council'.
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.
Registration Forms
For Existing Customers
EXISTING CUSTOMER - 2011 RENEWAL FORM NPPR11R
For New Customers
NEW CUSTOMER REGISTRATION FORM NPPR11N
If you run out of space on the forms above, use the following accompanying
forms
ADDITIONAL PROPERTIES TO BE REGISTERED NPPR11A
ADDITIONAL PROPERTIES TO BE REMOVED NPPR11D
QUERIES
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 074/9172334
Queries can also be lodged in electronic format via email at npprdesk@donegalcoco.ie
If you are a returning customer, please quote your account reference on all correspondence. If you cannot locate your reference number, please contact Donegal County Council at one of the numbers listed above or by email. Please provide all relevant details pertaining to your account. This should include the address of the NPPR, your own principal address and any other relevant details.
FURTHER DETAILS ARE AVAILABLE AT WWW.NPPR.IE