NON PRINCIPAL PRIVATE RESIDENCE CHARGE ON

RESIDENTIAL PROPERTIES IN THE REPUBLIC OF IRELAND 

A new Non Principal Private Residence (NPPR) charge has just been introduced in the Republic of Ireland (ROI). This introduces a €200 annual charge on non principal private residences in the ROI and is payable by the owner of the property to the Local Authority in whose area the property is situated.

The main types of property that this charge applies to are:

  • residential properties in the ROI that are holiday homes, or;
  • are rented out (ie. held as buy to let investments), or;
  • are vacant (except for new but unsold residences).

There are exemptions for mobile homes. 

The charge is essentially a self assessment charge. You have to declare if you are liable for the charge and then you pay it. This can all be done online at www.nppr.ie.

The due date for payment of the charge in 2009 is 31 July 2009. Late payment fees of €20 per month will apply for payments made after 31 October 2009. Substantial late payment fees could arise as the late payment fee continues to roll up as long as the charge remains unpaid. From 2010 onwards it is planned that the due date for payment of the charge will be brought forward to 31 March each year.

If you have any queries regarding the above please contact the office.