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NPPR - Non Principal Private Residence Charge

 

What is the NPPR (Non Principal Private Residence) Charge?

 

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. This NPPR Charge was introduced by the Local Government (Charges) Act 2009 (as amended) to contribute to the funding of local authority services.

 

In 2012 and 2013, this charge was payable together with other property taxes, as follows:

  • For the year 2012, the Household Charge, was payable to Revenue, on the property in addition to the NPPR. Please view Local Government (Household Charge) Act 2011 (as amended)
  • For the year 2013, the Local Property Tax (LPT), was payable to Revenue, in addition to the NPPR.  The LPT continues to be payable in respect of all properties. Please view Finance(Local Property Tax) 2012
  • The Local Government Reform Act 2014 abolished the NPPR charge from 30th January 2014 but any outstanding liability for years 2009-2013 still exists

 

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 and holiday homes, unless newly built but unsold, and that form part of the trading stock of a business.

 

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 for further details.

 

However, the main exemption from the charge is for a property which is the sole or main residence of the person who owns it, commonly referred to as a principal private residence (PPR)

 

Click to view NPPR Exemptions and the Exemption Criteria to be submitted for seeking certificate of exemption from the NPPR charge.

 

How can I pay my NPPR Charge?

 

Payment options are as follows:

  • Pay online at www.nppr.ie.
  • You can also pay by cheque, bank draft or postal order which should be made payable to NPPR. If paying by post, please download and complete the appropriate form i.e. NPPR Renewal Form / Custaimeir ag filleadh foirm athnuachana or NPPR New Customer Form / Foirm Chlárúcháin do Chustaiméir Nua and attach payment and post to NPPR, PO Box 11654, Dublin 8.
  • You can also call into our Public Service Centres, download and complete the relevant NPPR form and pay by cheque, bank draft, postal order or credit/laser card.
  • Please note that as we have had a number of NPPR Payment Cheques bounced recently, we do not issue Certificates of Discharge in respect of properties paid by cheque for a period of 3 weeks after the Date of Payment. This will allow time for cheques to fully clear the system. Payments made by EFT or by Bank Draft are cleared from the Date of Payment. In cases where there is an urgency, due to a sale of a property etc. we would suggest that you advise the payee to make the payment via EFT or Bank Draft.
  • If there is a financial hardship, the Council can offer an option to pay the charges over a period of time.  Our typical payment plans run between 4 – 18 months.  If you wish to avail of this option, can you please let me know and I will forward the details to you.

 

Certificates

 

What are certificates required for?

Certificates of Exemption or Discharge are required when selling/transferring ownership of a property in respect of the year(s) concerned.

 

What is a Certificate of Exemption?

A Certificate of Exemption is required for any property that meets the criteria set in the Exemptions section listed. This certificate will be evidence that your property is exempt from the NPPR charge in respect of the year(s) concerned.

 

What is a Certificate of Discharge?

A Certificate of Discharge is evidence of payment and will confirm that the NPPR Charge in respect of the year(s) concerned has been paid.

  

How do I obtain a Certificate of Exemption or Discharge?

These certificates can be obtained by contacting the NPPR Section, Income Collection Unit, Donegal County Council, County House, Lifford, Co. Donegal or email npprdesk@donegalcoco.ie or telephone 074 9153900.

 

General Information

Further information in relation to the NPPR charge is available at www.nppr.ie

 

Contact Us:

  • Email to npprdesk@donegalcoco.ie
  • Post: If you do not have access to email, you may correspond in writing with us at NPPR Section, Income Collection Unit Donegal County Council, County House, Lifford, Co.Donegal.
  • Telephone:  074 9153900

 

 

 

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