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The Non Principal Private Residence (NPPR) Charge

PRACTICE AREA GROUP: Environmental, Planning and Safety, Private Client
DATE: 20.06.2011

As you will be aware, the Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences (subject to certain exemptions). This 'NPPR charge' is payable by the owners of such residences to the local authority in whose area the property concerned is located.

The 2011 charge is based upon the ownership and status of the property on 31 March 2011. Where applicable, the due date for payment in respect of 2011 is by 30 June 2011. Late payment fees will apply for every month or part of a month that the charge remains unpaid. The late payment fee for each property amounts to €20 per month or part of a month. Failure to pay the NPPR charge is an offence.

The charge can be paid online at www.nppr.ie

 

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