ATTENTION: 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 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.
As per Section 7(2) of the Local Government (Charges) Act 2009 as amended, the NPPR Liability for 2009, 2010 and 2011 expired after 31st July 2021, 31st March 2022 and 31st March 2023, respectively.
The NPPR Charge is separate from The Household Charge (2012 only), and The Local Property Tax (from 2013 onwards), the collection of which is the responsibility of The Revenue Commissioners.
The liability and late payment fees for an unregistered liable property was increased from €4,220 to €7,230 in September 2014 as per The Local Government Reform Act 2014.
Due to the end of the 2009, 2010 and 2011 Charge, Late Payment Fees and Charge on a property, the NPPR Liability for 2012 – 2013 is €1,860.00
Expiry of NPPR liability and charge on property for the year 2009 and 2010.
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 must pay 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 expired on 31st 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 expired on 31st 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 expired on 31st March 2023, and therefore is no longer payable for the year 2011.
NPPR Certification is mandatory if you are selling, 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 processed in order of receipt, and unfortunately there is a waiting period in place at present. Where certification is needed 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 be included (see further detail below)
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 re-mortgaging a property. If a property owner needs to prove that this charge was paid for the period 2011 - 2013 a Certificate of Discharge is required; if the property was exempt from the Charge for the period 2011-2013, an application for a Certificate of Exemption must be submitted for assessment.
What is a Certificate of Exemption?
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).
How do I obtain a Certificate of Exemption?
The following information is required in all cases:
Additional supporting information is also required for each year of the liability from 2012 - 2013.
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. If you are applying for an Exemption, you must submit the relevant documentation for each of the years in question, from 2012 - 2013, in the name of the property owner as detailed in the Folio or registered equivalent, and it must be dated within those years. There is no application form and provide a correspondence address, as a Certificate is issued as a hard copy document.
Only evidence as outlined in the Exemption document will be accepted, and to avoid potential delays you must submit all relevant documentation. Please note utility bills are not accepted as evidence.
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 and NPPR ID
Contact details below.
If I need to pay my NPPR charge, how do I do so?
Payment options are as follows:
Contact Us:
Email - [email protected]
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.
