NPPR Non Principal Private Residence Liability Update

Non Principal Private Residence

The Local Government (Charges) Act, 2009 is the legislative basis of the N.P.P.R. charge.  The NPPR charge applied in the years 2009 to 2013 (2013 is only year with an outstanding liability) to any residential property in which the owner did not reside as their normal place of residence.  The self-assessed charge was set at €200 per unit per property per annum.

However, as provided for in the legislation, the Local Government (Charges) Act, 2009 will be repealed in its entirety on 31st March 2025.  Liability for NPPR charges, late payment fees and any associated charge on a property, will expire completely after 31st March 2025.  A vendor will no longer have to provide a Certificate of Discharge or Exemption in order to sell their property, beyond that date in 2025.  Local authorities will not be required to provide receipts or Certificates of Exemption and Discharge following repeal of the Act.

If you have any queries please email nppr@wicklowcoco.ie  or for further information nppr.ie/Home/