Expiry of NPPR liability and charge on property
The NPPR charge and late payment fee relating to 2013 and the associated charge on a property is due to expire after 31 March 2025. 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 2013 NPPR charge, therefore, expires after 31 March 2025. 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.
Who was liable to pay the NPPR?
If you owned residential property on the liability date in any of the years 2009 to 2013, and it was not your only or main residence on that date, you were liable to pay the charge of €200. The first liability date was 31 July 2009. For each year from 2010 to 2013, the liability date was 31 March.
There were some exemptions to the charge, for example, for mobile homes, caravans or granny flats – see https://www.nppr.ie/Faq.aspx
In summary, you paid the NPPR if:
- You owned more than one home.
- You owned only one home and it was not your principal private residence (for example, your main residence was in rented accommodation).
- You lived abroad and owned residential property in Ireland.
You did not pay the NPPR if:
- You owned only one home and it was your principal private residence
- You were renting out a room in your home and qualified for tax relief for renting this room
If you require any further information please contact Sinead Kinley on 047 30590 or email: sinead.mckinley@monaghancoco.ie
You can download NPPR forms below:
Statutory Declaration Form NPPR
List of acceptable documentation for PPR Exemption
NPPR Online
You can get more information and pay your NPPR charge online by visiting the following website: