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NPPR - Non Principal Private Residence Charge

 

Important Information regarding the NPPR Desk

 

The NPPR Desk is currently not  available by phone until further notice.  All queries are being dealt with via email only. Please email your query to npprdesk@donegalcoco.ie.

 

However, please note that due to the large volume of enquiries, NPPR requests will be dealt with in order of receipt, and unfortunately there is a waiting period in place at present. Customers are therefore advised to allow ample time for the processing of their application.

 

Please read the helpful information below before you contact the NPPR section.

 

 

What is the NPPR (Non Principal Private Residence) Charge?

 

The Non Principal Private Residence (NPPR) charge was an annual charge applied from 2009 to 2013 in respect of a residential property that was not the owner’s only or main residence in those years. This NPPR Charge was introduced by the Local Government (Charges) Act 2009 (as amended) to contribute to the funding of local authority services.

The fact that a residential property was not occupied during this period does not constitute an exemption from this charge. The charge is levied on the ownership of the property and not on occupancy.

 

While the liability period for the charge was between 2009-2013, the charge including late payment fees still applies to liable properties which were not registered and paid during that period, and also to accounts with arrears that were not discharged.

 

The NPPR charge is separate from both The Household Charge (€100 for 2012 only), and The Local Property Tax (valuation based, from 2013 onwards), the collection of which is the responsibility of The Revenue Commissioners.

 

The aggregate liability and late payment fees for an unregistered liable property was increased from €4,220 to €7,230 in September 2014 in accordance with The Local Government Reform Act 2014.

 

Details of the NPPR charge including the list of exemptions and table of charges & late payment fees can be located here.

 

 

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 and holiday homes, unless newly built but unsold, and that form part of the trading stock of a business.

 

 

Are there any exemptions from the NPPR charge?

 

The main exemption from the charge is for a property which is the sole or main residence of the person who owns it, commonly referred to as a principal private residence (PPR)

 

Click to view NPPR Exemptions and the Exemption Criteria to be submitted for seeking certificate of exemption from the NPPR charge. If you are applying for an exemption you must submit back up documentation for each of the years in question. Only evidence as outlined in the Exemption document will be accepted.

 

 

What are certificates required for?

 

Certificates of Exemption or Discharge are required when selling/transferring ownership of a property in respect of the year(s) concerned, or can be required if someone is remortgaging a property.

 

 

What is a Certificate of Exemption?

 

A Certificate of Exemption is required for any property that meets the criteria set in the Exemptions section listed. This certificate will be evidence that your property is exempt from the NPPR charge in respect of the year(s) concerned.

 

 

What is a Certificate of Discharge?

 

A Certificate of Discharge is evidence of payment and will confirm that the NPPR Charge in respect of the year(s) concerned has been paid. Please quote your NPPR account reference number.

  

 

How do I obtain a Certificate of Exemption or Discharge?

 

These certificates can be obtained by contacting the NPPR Section, Income Collection Unit, Donegal County Council, County House, Lifford, Co. Donegal or email npprdesk@donegalcoco.ie or telephone 074 9153900.

 

It is important to note that due to the large volume of enquiries, NPPR requests will be dealt with in order of receipt, and unfortunately there is a waiting period in place at present. 

 

 

Further Information

 

Further information in relation to the NPPR charge is available here

 

 

How can I pay my NPPR Charge?

 

Payment options are as follows:

  • Pay online at www.nppr.ie.
  • You can also pay by cheque, bank draft or postal order which should be made payable to NPPR.  If paying by post, please download and complete the appropriate form i.e. NPPR Renewal Form / Custaimeir ag filleadh foirm athnuachana or NPPR New Customer Form Foirm Chlárúcháin do Chustaiméir Nua and attach payment and post to NPPR, PO Box 11654, Dublin 8. Do not submit payment to Donegal County Council
  • Please note that if payment is submitted by cheque, a 3 week period must be allowed for to ensure payment is fully cleared before any Certificates of Discharge can issue.
  • Payments made by EFT or by Bank Draft are cleared from the date of payment. In cases where there is an urgency, due to a sale of a property etc. we would suggest that you advise the payee to make the payment via EFT or Bank Draft
  • If there is a financial hardship, the Council can offer an option to pay the charges over a period of time.  Our typical payment plans run between 4 – 18 months.  If you wish to avail of this option, can you please contact the Council. 

 

 

Contact Us

  • Email to npprdesk@donegalcoco.ie
  • Post: If you do not have access to email, you may correspond in writing with us at NPPR Section, Income Collection Unit Donegal County Council, County House, Lifford, Co.Donegal.
  • Telephone:  074 9153900

 

 

 

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