Non Principal Private Residence (NPPR) Charge

Non Principal Private Residence (NPPR) Charge

The Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences. The Charge is payable by the owner(s) in respect of all residential property not used as the owner’s sole or main residence and is payable in addition to the Household Charge.

Liability to pay the NPPR charge is determined by the status of property on a single day each year. This date, which is termed the "liability date" in the governing legislation, was set as 31st July for 2009 and 31st March for 2010 and future years thereafter. The status of the property on each liability date determines whether the charge of €200 is payable or not for that particular year. 


When is the charge payable?
The charge must be paid within three months of the liability date (by 31st October in 2009 and 30th June for years thereafter) in order to avoid late payment fees.  It is recommended that the charge be paid as soon as possible after the liability date in order to ensure that no such fees accrue.


Late Payment Fees:
In the event that that the charge is not paid within the prescribed grace period a mandatory late payment fee of €20 per month (or part of month) accrues for each month the charge remains unpaid. Late payment fees continue to accumulate as long as the charge remains unpaid and the amount involved can be very substantial.

Late payment fees, in respect of unpaid charges for 2009 are accumulating since the 1st November 2009. Late payment fees, in respect of unpaid charges for 2010 and 2011 are accumulating since 1st July 2010 and 1st July 2011 respectively.

The late payment fee is a cornerstone of the legislation; it encourages persons to pay on time, it equally discourages deferring payment by penalising incrementally.There is no discretion to waive such fees.

The table hereunder outlines the charge and the corresponding late payment fees for each year that have been incurred at a particular month.

Payment Options:
1. Pay on-line - The best and most efficient way to pay your NPPR charge is to Pay on-line at www.nppr.ie

2. Pay by Post – If you wish to pay by post, please download the NPPR Renewal Form or NPPR New Customer Registration Form and post the completed form together with your payment to : NPPR, PO Box 11654, Dublin 8

In the event that you have difficulty in downloading the form contact the NPPR Unit and we will forward the relevant form to you for completion.

You can also drop in your completed form and payment to the NPPR Unit at Floor 1, County Hall, Carrigrohane Road, Cork for transmission to the NPPR Bureau.

If you wish to avail of this option please download the NPPR Renewal Form (for existing Customers) or NPPR Registration Form (for new accounts) and bring the completed form with you to the Council offices. Your completed form and payment will be forwarded on your behalf to the NPPR Bureau in Dublin.
 

Important Note: 

• Payments can be made by Laser Card, Visa Card or Master Card
• Payment can also be made by Cheque, Bank Draft or Postal Order and should be made payable to NPPR 
• Cash cannot be accepted. 
• Cheques/Bank Drafts/Postal Orders made payable to Cork County Council cannot be accepted.

Queries:
If you have difficulty accessing your account or making payment on- line or are experiencing technical difficulties in relation to the NPPR Website, you should contact the NPPR Bureau at the email address below. Please include details of your technical issue (and your phone number if you wish to be contacted by phone).
E-Mail: support@nppr.ie

However, if your queries relate to a non IT issue e.g. regarding the potential liability of your property for the charge
OR
you are seeking forms you can contact the Council’s NPPR Unit at;

Post:	NPPR Unit, Cork County Council, Floor 1, County Hall, Cork.
Phone:	(021)  4285515
Email:	nppr@corkcoco.ie

Frequently Asked Questions:
A comprehensive set of Frequently Asked Questions is available from the NPPR National Website. However the following list should provide some guidance in this regard

What is the NPPR (Non Principal Private Residence) charge?
The NPPR charge is an annual charge of €200 introduced by the Local Government (Charges) Act 2009 in respect of all residential property not used as the owner’s sole or main residence.

What is a Non Principal Private Residence?
Essentially, a non principal private residence is any dwelling which is not used by its owner as his or her sole or main residence.

Does the charge apply to residential property outside of Ireland?
The charge only applies to properties situated in Ireland.
Is a Non Principal Private Residence liable for the Household Charge as well as the NPPR Charge?
Yes. The owners of Non Principal Private Residences are liable to pay both charges.

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 (except new but unsold residences, which have never been used as a dwelling and are part of a trading stock of a business) and holiday homes.

Is a building divided into flats or bedsits liable for the NPPR Charge?
Yes. The charge is payable in respect of each unit of accommodation. Where a building is divided into flats or bedsits, the charge applies to each flat or bedsit e.g. if the dwelling is divided into four bedsits a charge of €200 x 4 = €800 would apply.

Is a house let as one unit to a number of occupants liable for the NPPR charge?
Yes, the charge is €200 for the house.

I own a mobile home. Is this liable for the charge?
A mobile home is not liable for the non principal private residence charge.

EXEMPTIONS

Are there any exemptions from the NPPR Charge?

Section 4 of the Local Government (Charges) Act 2009 provides for exemptions from the charge in certain instances and you are advised to refer to the Act for detail. However, the following list should act as a guide:
 

• Principal Private Residences
• Where a person partly occupies a dwelling as his or her sole or main residence and avails of the Revenue Commissioners’ Rent-a-Room Scheme.
• Discretionary trusts or corporate bodies that are accorded charitable status
• Where a person is moving house and, in the process, owns two houses for a relatively short period.
• Joint ownership of a property after a divorce or separation agreement.
• Where a person who owns a principal private residence vacates the dwelling in question because he or she is long-term incapacitated as a result of physical or mental illness.
• Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of .the residence in question.
• Certain heritage buildings approved under section 482 of the Taxes Consolidation Act 1997.
• Newly constructed but unsold buildings which have never been used as dwellings and that form part of the trading stock of a business.
• Buildings let by the Government, housing authorities and the Health Service Executive.
• A building occupied under a shared ownership lease within the meaning of section 2 of the Housing (Miscellaneous Provisions) Act 1992.
• Accommodation provided by a voluntary housing body.
• A building let under the Rental Accommodation Scheme, (N.B. This exemption applies to 2009, 2010 & 2011 only. From 2012 a building let under the Rental Accommodation Scheme is liable for the charge)
• Accommodation provided on behalf of the Health Service Executive.
• A building that is wholly used as a dwelling and in respect of which commercial rates are payable, other than  mixed hereditaments.

NPPR New Customer Registration Form & Notes

NPPR Renewal Form & Notes

Guidance Notes