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Charge for Non-Principal Private Residences

Charge for Non-Principal Private Residences

The Local Government (Charges) Act 2009 broadened the revenue base of local authorities through the introduction of the charge on non-principal private residences (NPPR).  The charge is set at 200 euro per dwelling and is levied and collected by local authorities.  The income from the charge is used by local authorities to support the provision of local services and is retained by the individual local authorities that collect it. 

The Local Government (Charges) Act 2009 is structured with a starting position of a universal liability for residential property in respect of the charge.  It goes on to exempt certain buildings and owners from this liability, the most important exemption being where a property is occupied by the owner as his or her sole or main residence on the liability date. 

The charge can be viewed as a type of self-assessment measure because it is for the owners of residential property, in the first instance, to assess whether they are liable to pay it.

Liability arises yearly on a point in time basis known as the liability date.  The liability date is set at 31 March each year.  Payment does not fall due until two months after the liability date and there is a further one month’s grace period before penalties for late payment commence.   A person liable for the charge thus has until 30 June each year to meet that liability without incurring any additional charge.  The Act provides for a late payment fee of 20 euro to apply in respect of each month a charge due remains unpaid. 

Payment is accepted on behalf of any local authority through the Non Principal Private Residence web-site (external link)  designed and constructed by the Local Government Computer Services Board.  Payment is also accepted locally in local authority offices.  Further information on the charge is available at the Non Principal Private Residence website (external link)

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