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Charge for Non-Principal Private Residences

Non-Principal Private Residence Charge

The Non- Principal Private Residence Charge (NPPR) was an annual charge payable from 2009 to 2013 in respect of residential property that was not the owner’s main residence. The NPPR will no longer be charged for the years after 2013, but any outstanding liabilities and payments will still remain payable to the local authority in whose area the property concerned is located.  The onus is on the property owner  to come forward and pay the charge to the local authority in which the property is located and the money goes towards funding local authority services in that area.



The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a 200 euro annual charge on non-principal private residences (NPPR), payable by the owners to the local authority in whose area the property concerned is located. The NPPR charge was effective for the years 2009 to 2013 only.  Part 12 of the Local Government Reform Act 2014 (pdf, 1,349kb) provides for the repeal of the legislation governing the Non Principal Private Residence (NPPR) charge and deals with the collection of undischarged liabilities relating to the NPPR charge.

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


Who has to pay the NPPR Charge?

Liability for it falls, in the main, on owners of rental, holiday and vacant properties.

While the charge is commonly referred to as a “second home charge”, it is, in fact, a charge on a property not used by the owner as his or her sole or main residence.  This may not necessarily be a second home.  A person might have vacated a property and be living in rented accommodation elsewhere for work or other reasons.  In such a case, the property that the owner is no longer living in is liable for the charge, even if it is the only residential property that person owns.

Liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date, which is called the "liability date", is 31st July for 2009 and is 31st March in 2010 and subsequent years (2011 to 2013). The charge must be paid within three months of the liability date (31st October in 2009 and 30th June for 2010 and subsequent years) in order to avoid late payment fees. A late fee of 20 euro is charged for each month, or part of a month, per liability date, which can add up to a substantial sum if it remains unpaid.


2 March 2014 to 31 August 2014 - period to pay NPPR charge without additional late fees.

Section 74 of the Local Government Reform Act 2014 provides for a period, commencing on 2nd March 2014 to 31st August 2014, during which time no new late payment penalties will be applied to existing liabilities. 

Property owners have a final opportunity to bring their NPPR Charge affairs up to date in this period. If payment is not made in full, or, if settlement terms are not agreed by the end of that period, an additional late payment fee of 120 euro per liability date is applied on 1st September 2014.  In addition, the entire NPPR liability is increased by a factor of 50% and frozen.


What Should You Do?

If you are the owner of a residential property and are liable for the NPPR charge and you did not pay it, you should contact the relevant local authority  and either make payment in full or come to an agreed payment plan within the period (2nd March to 31st August 2014) to avoid additional late payment fees.

Please contact the Finance department in the Local Authority associated with the NPPR (Non Principal Private Residence) or log on to the NPPR website to pay the charge (external link) or for the answer to any queries you have regarding the potential liability of your property. There is also a Frequently Asked Questions section on the NPPR website (external link) .

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