Non Principal Private Residence Charge (NPPR)

The Non Principal Private Residence Charge (NPPR) was an annual €200 charge applied on non principal private residences, payable by the owner of the NPPR to the Local Authority in whose area the property concerned was located. This charge was introduced in 2009 and the last year that it applied was for the tax year 2013.

Exemptions from the NPPR

There were several exemptions to the NPPR charge. The main ones were as follows:

Additional family accommodation

If you had a second property, you were not liable for the charge if the person living in it was not paying rent and if:

  • They were related to you or to your spouse
  • They were a ward of court and had been placed in your care
  • You were their legal guardian.

The property must be within 2 kilometres of your home or be a self-contained residence on the same property as your main residence, such as a granny flat or annexe.

Exclusive right of residence

If someone has an exclusive right of residence (free of rent) in a dwelling, this means that (a) the owner does not have the right to live in the property and (b) the occupier has the right to live there on their own. Exclusive rights of residence usually come about as a result of inheritance or a similar legal process.

So, if someone has an exclusive right of residence in a property that you own, you do not meet the definition of ‘owner’ in the Act, and the property is exempt until the person who benefits from the right of residence dies, or the right is extinguished in some other way.

Moving to a nursing home

If you left your main home and moved to a nursing home, you were not liable for the charge, as long as you did not own the home that you moved into.

Moving home

There was a limited exemption if you were moving home and, in the process, owned 2 properties for a relatively short period.

The charge had to be paid if you owned a second property on the liability date (31 July 2009 and 31 March each year from 2010 to 2013) even where this had been acquired as part of the process of moving house. However, if you moved from the first property (your main residence) into the second property not later than 6 months after the liability date, you could get a refund of the charge as long as you no longer owned the first property.

In order to get a refund, contact your local authority.

Separation and divorce

There was an exemption for people who may have an interest in a second property as a result of judicial separation or divorce.

If you were divorced or had been granted a judicial separation, you were not liable to pay the charge if you were living in what used to be the family home as your main residence. If your spouse or ex-spouse did not reside in the original family home, they were not liable for the charge, if they retained an interest what used to be the family home as a result of divorce or a judicial separation.

Charities and discretionary trusts

Residential properties owned by charities and by certain discretionary trusts were exempt from the charge.


Up to 31 August 2014

The NPPR charge was €200 for each property that you owned on the liability date each year, apart from your main residence – with a handling fee of €10 for charges paid over the counter at local authority offices.

The charge was due to be paid by 30 September in 2009 and by 30 June in each of the years 2010 to 2013. For each annual charge that remained unpaid after the due date, a late fee of €20 was charged for each month (or part of a month) from the due date onwards. These late fees ceased to accumulate after 1 March 2014 and the totals due were frozen for the grace period of 2 March 2014 to 31 August 2014.

If you were liable to pay the NPPR on a property for the full period and had not paid anything to date, you owed a total of €4,220 on the property during the grace period.

Since 31 August 2014

If you had not fully paid or agreed settlement terms by 31 August 2014, an additional late payment fee of €120 per liability date will have been applied on 1 September 2014, and your entire NPPR liability will also have been increased by a factor of 50%. There will not be any further increase after 1 September 2014.

If you were liable for the full period and did not pay (or agree terms) by the 31 August deadline, you will owe a total of €7,230 on the property when these penalties have been applied.

Table of rates

The following table outlines the accumulated totals due in respect of NPPR and penalties for each year that remain unpaid during 2014.

Charge unpaid in respect of year Due at 1 January 2014 Due at 1 February 2014 Due at 1 March 2014 Due during period of grace (2 March 2014 to 31 August 2014) Due at 1 September 2014
2009 €1,220 €1,240 €1,260 €1,260 €2,070
2010 €1,060 €1,080 €1,100 €1,100 €1,830
2011 €820 €840 €860 €860 €1,470
2012 €580 €600 €620 €620 €1,100
2013 €340 €360 €380 €380 €750
Total €4,020 €4,120 €4,220 €4,220 €7,230