If you own residential property and it is not your only or main residence, you must pay an annual charge to the local authority. The charge is known as the Non-Principal Private Residence charge or NPPR. The money collected through the NPPR goes towards funding local authority services. The charge was introduced by the Local Government (Charges) Act 2009 (pdf).
You also have to pay the new Household Charge on the property.
You pay the NPPR if:
You do not pay the NPPR if:
The Local Government (Household Charge) Act 2011 (pdf) changed some of the rules on the NPPR. It removed an exemption in respect of Rental Accommodation Scheme property and provided for the payment of a handling fee for charges paid over the counter at local authority offices - see 'Rates'.
If you own property and it is not your only or main residence on the liability date in any year, you must pay the charge of €200. There are some exemptions to the charge, for example, for mobile homes, caravans or granny flats - see 'Exemptions from the NPPR' below. In general, the liability date is 31 March each year.
The charge applies to all residential property you own except your main home. The onus is on you, the homeowner, to come forward and pay the charge to the local authority in which the property is located. For example, if your main residence is in Dublin and you have a holiday home in Wexford, you pay the charge to the local authority in Wexford.
Detailed information is available in Frequently Asked Questions form on nppr.ie.
There are a number of exemptions to the NPPR charge. The main ones are as follows:
Granny flat
If you have a second property, you are not liable for the charge if the person living in it is not paying rent and if:
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.
Moving to a nursing home
If you leave your main home and move to a nursing home you will not pay the charge, as long as you do not own the home you move into.
Moving home
There is a limited exemption if you are moving home and, in the process, own 2 properties for a relatively short period.
The charge must be paid if you own a second property on the liability date (31 March each year) even where this has been acquired as part of the process of moving house. However, if you move from the first property (your main residence) into the second property not later than 6 months after 31 March, you can get a refund of the charge as long as you no longer own the first property.
In order to get a refund, contact your local authority.
Separation and divorce
There is an exemption for people who may have an interest in a second property as a result of judicial separation or divorce.
If you are divorced or have been granted a judicial separation, you will not be liable to pay the charge if you are living in what used to be the family home as you main residence. If your spouse or ex-spouse does not reside in the original family home they will not be liable for the charge, if they retain an interest what used to be the family home as a result of divorce or a judicial separation.
Charities and discretionary trusts
Residential properties that are owned by charities and by certain discretionary trusts are exempt from the charge.
The NPPR charge is €200 for each property you own on 31 March each year, apart from your main residence.
It is due to be paid by 30 June each year. A late fee of €20 is charged for each month, or part of a month, after 30 June.
The Local Government (Household Charge) Act 2011 (pdf) provides for a handling fee where the charge is paid over the counter at local authority offices. The Local Government (Charges) Regulations 2011 (SI 721/2011) introduced this handling fee of €10 with effect from 1 January 2012.
The charge of €200 and any late fees or handling fees are paid to the local authority in the area where the property is located.
You can pay the charge online at www.nppr.ie.
Charges for each year are accepted online from 31 March of that year.
You can still pay any charges relating to previous years, including late payment fees that have accrued.
Local authorities will accept completed NPPR registration forms and the forms for 2012 are now available on the NPPR website.
If you have paid the NPPR charge previously, you already have an account. If you wish to use the paper renewal form you can download it here (pdf). If you have not already paid an NPPR charge, you can download the 'new customer' registration form (pdf). If you wish to register more than 2 properties using a paper form, download the 'additional properties' form NPPR12A (pdf).
For more information, contact the local
authority in the area where your property is located.