The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a €200 annual charge in respect of all residential property not used as the owner’s sole or main residence.
Liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date, which is called the “liability date” is 31st July for 2009 and is the 31st March in 2010, 2011, 2012 and 2013. The charge must be paid within three months of the liability date in order to avoid late payment fees.
This charge was abolished at end of December 2013 and no longer applies.
Outstanding Charge Liabilities
Part 12 of the Local Government Reform Act 2014 provides for the repeal of the Local Government (Charges) Act 2009 governing the NPPR charge and deals with the collection of undischarged liabilities.
The legislation does not provide for the primary liability for the annual NPPR charge to be reduced or waived.
Section 74 of the Local Government Reform Act 2014 provides for a period, commencing on 2nd March 2014 to 31st August 2014, during which time no new late payment penalties will be applied to existing NPPR liabilities.
This will provide an opportunity for owners to agree payment terms with Local Authorities.
If payment is not made in full by 31st August 2014 or if settlement terms are not agreed by that date, an additional late payment fee of €120 per liability date is applied on 1st September 2014.
In addition the entire NPPR liability is increased by a factor of 50% and then frozen.
For example, the total liability and late payment fees in respect of a property which has been liable for the NPPR charge for 5 year from 2009 to 2013, would increase from €4220 up to €7230 on the expiry of the grace period on 1st September 2014.
Attached please find New Customer Registration Form which should be fully completed and returned to either may be forwarded to Revenue Section, Wicklow County Council or directly to NPPR Bureau, PO Box 12168, Dublin 1.
Payment may also be made on line at www.nppr.ie.
Certificates of Exemption and Discharge
A person may apply to the relevant Local Authority for a Certificate of Exemption, which will state that no charge was payable in respect of a specific property and specify the reason(s) why. The Local Authority is entitled to whatever information it requires in order to be satisfied that a property is exempt.
Similarly a person may apply for a Certificate of Discharge in respect of a particular year confirming that all charges and fees relating to a particular property have been paid.
Both Certificates of Discharge and/or Certificates of Exemption, as applicable, are required to be given by a vendor of a property to a purchaser in respect of each year since the previous sale of a property.