Expiry of NPPR liability and charge on property
The NPPR charge and late payment fee relating to 2011 and the associated charge on a property is due to expire after 31 March 2023
The NPPR charge and late payment fee relating to 2010 and the associated charge on a property is due to expire after 31 March 2022.
The NPPR charge and late payment fee relating to 2009 and the associated charge on a property expired 31 July 2021.
Each charge which became a charge on property is applied for its own 12-year period, measurable from the liability date.
From 1 April 2022, 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
The charge applied to all residential property that you owned on the liability date, except for your main home. The onus was on you, the homeowner, to come forward and pay the charge to the local authority in the area in which the property is located. For example, if your main residence was in Dublin and you had a holiday home in Wexford, you pay the charge to the local authority in Wexford.
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 homeand qualified for tax relief for renting this room
If you require any further information please phone 047 30590
You can download NPPR forms below:
Statutory Declaration Form NPPR
List of acceptable documentation for PPR Exemption