The Grace Period for payment of NPPR fees ( 2009 – 2013 ) is just about over. Pay now and avoid penalties.
Non-Principal Private Residence Charge (NPPR)
An annual charge applied from 2009 to 2013 in respect of residential property that was not the owner’s only or main residence in those years. This Non-Principal Private Residence charge or NPPR was introduced by the Local Government (Charges) Act 2009 to go towards funding local authority services. In 2012 and 2013, it was payable along with other property taxes, as follows:
For the year 2012, the Household Charge was payable on the property in addition to the NPPR For the year 2013, the Local Property Tax (LPT) was payable in addition to the NPPR From 2014 onwards, the NPPR is no longer charged, but outstanding liabilities and payments will still be collected. Read more in this press release.
If you have not paid the NPPR Up to 31 August 2014
If you were due to pay the NPPR in any (or all) of the years 2009 to 2013 and have not paid the charge due, you will have accumulated late fees and penalties. If you were liable for the full period and have not paid anything, you now owe a total of €4,220. These late fees ceased to accumulate after 1 March 2014 and the totals due have been frozen for a ‘grace period’, starting on 2 March 2014 and ending on 31 August 2014. During this grace period, no new late penalties will apply to existing NPPR liabilities.
After 31 August 2014
If you do not pay your liabilities in full by 31 August 2014, or agree settlement terms by that deadline, you will incur additional penalties. If you were liable for the full period, you will owe a total of €7,230 when these penalties are applied. There will not be any further increase after 1 September 2014. However, Section 7 of the Local Government (Charges) Act 2009 provides that if the property is sold without paying off outstanding charges, the new owner could be liable for the outstanding charges. Any such liability would end 12 years after the charge was due.
You paid the NPPR if:
- You owned more than one home
- You owned only one home and it was not your principal private residence (for example, your main residence was in rented accommodation)
- You lived abroad and owned residential property in Ireland
You did not pay the NPPR if:
- You owned only one home and it was your principal private residence
- You were renting out a room in your home and qualified for tax relief for renting this room
Detailed information is available in Frequently Asked Questions form on nppr.ie.
Exemptions from the NPPR
There were several exemptions to the NPPR charge. The main ones were as follows:, Additional family accommodation, Exclusive right of residence, Moving to a nursing home, Moving home, Separation and divorce, Charities and discretionary trusts