Expiry of NPPR liability and charge on property

The NPPR charge and late payment fee relating to 2009 and the associated charge on a property is due to expire after 31 July 2021.

Each charge which became a charge on property is applied for its own 12-year period, measurable from the liability date. The liability and charge on property in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021.

From 1 August 2021, the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1 April 2025.

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