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 effective from 2009 - 2013, the charge including late payment fees still applies to liable properties which were not registered and paid during that period, and 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.

Expiry of NPPR liability and charge on property for the year 2009, 2010, 2011 and 2012.

The NPPR (Non-Principal Private Residence) which became a charge on a property applied for its own 12-year period is measurable from the liability date 2009-2013.

 From 1 August 2021, the amount of NPPR fees and late penalties, if applicable, a vendor is required to pay in order to sell a Non Principal Private Residence will reduce every year until the liability and charge on the property expires completely on 1 April 2025.

• The charge and late payment fee relating to 2009 and the associated charge on a property expires after 31 July 2021, and therefore is no longer payable for the year 2009.

• The charge and late payment fee relating to 2010 and the associated charge on a property expires after 31 March 2022, and therefore is no longer payable for the year 2010.

• The charge and late payment fee relating to 2011 and the associated charge on a property expires after 31 March 2023, and therefore is no longer payable for the year 2011.

• The charge and late payment fee relating to 2012 and the associated charge on a property expires after 31 March 2024, and therefore is no longer payable for the year 2012. 

NPPR Certification is required if you are selling or transferring a property or re-mortgaging.  Ample time needs to be allowed to process an application and it is important that you make your application at the earliest possible stage, e.g., when you first place your property on the market.

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.  Where certification is required to close a property sale Donegal County Council cannot be held responsible if this is not applied for in adequate time.  To avoid potential delays, all supporting documentation must also be included 

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 re-mortgaging a property. If a property owner needs to prove that this charge was paid for 2013 a Certificate of Discharge is required; if the property was exempt from the Charge for the period 2013, an application for a Certificate of Exemption must be submitted for assessment.

A Certificate of Exemption is issued if your property is exempt from the NPPR Charge in respect of the year(s) concerned, and therefore the property owner was not liable for 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).

 The following information is required in all cases:

• Full property Folio or Registered equivalent.
• The Eircode of the property.

Supporting information is required for 2013 only.

Click to view NPPR Exemption Criteria and to view the Exemption documentation to be submitted when requesting a Certificate of Exemption from the NPPR charge.  In applying for an exemption, you must submit the relevant documentation for - 2013, in the name of the property owner as detailed in the Folio or registered equivalent, and it must be dated 2013.  There is no application form, include a correspondence address, as a Certificate is issued as a hard copy document. 

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 and NPPR ID  

The NPPR Liability for 2013 amounts to €750.00.  Payment options are as follows:

Do not submit payment to Donegal County Council. 

• 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.
• 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. it is advised to make the payment via EFT or Bank Draft.

Email - npprdesk@donegalcoco.ie

Post - NPPR Desk,Income Collection Unit, Donegal County Council, County House, Lifford, Co. Donegal, F93 Y622 or

Telephone - 074 9153900. Please note that the NPPR Desk is available by telephone from 9am to 12.30pm Monday to Friday