NPPR

Expiry of Non-Principal Private Residence (NPPR) liability and charge on property

The NPPR charge applied from 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence.  The self-assessed charge was set at €200 per annum and relevant late payment fees applied.

Unpaid NPPR charge and associated late payment fees became a charge on property applying for their own 12-year period, measurable from the liability date.  Therefore, outstanding NPPR liabilities and payments remained payable to the relevant local authority for a period of 12 years.

NPPR liabilities from 2009 to 2013 and remaining unpaid have been expiring each year since 2021.  Liability for NPPR charges and late payment fees and any associated charge on a property expire completely after 31 March 2025.  A vendor will no longer have to provide a certificate of discharge or exemption in order to sell their property, after 31 March 2025.

 

Non–Principal Private Residence (NPPR)

Do you or did you own a property that is not your Principle Private Residence? If yes, have you paid the NPPR charge which was in place between 2009-2013.  Liability to pay the charge is determined by ownership of a relevant property on the ‘liability dates’ (31st July 2009, 31st March 2010, 31st March 2011, 31st March 2012 and 31st March 2013).

The main types of residential properties that are liable for the charge are private rented properties, vacant properties and holiday homes, unless newly built but unsold, and that form part of the trading stock of a business.

Sligo County Council can still accept NPPR applications forms and payment for the charge which can be paid by cheque, postal order, bank draft, credit or debit card.  Please note cash cannot be accepted.  The amount owing is dependant of liability years owed, the amount currently owing if an individual did not pay the charge but owed the NPPR property from 20011-2013 is now €3,330.  The NPPR charge is a self assessment liability and owners of property will be required to determine and declare their liability.

The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a €200 annual charge on non principal private residences, payable by the owners to the local authority in whose area the property concerned is located.  As of the 1^st September 2014, the amount (annual charge plus penalties) was capped at €7,230 for the 5 liable years.

NPPR CERTIFICATES OF DISCHARGE & EXEMPTION

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.

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.

What is a Certificate of Exemption?

A Certificate of Exemption is required for any property that meets the criteria set in the Exemption List Criteria.  This certificate will be evidence that your property is exempt from the NPPR charge in respect of the year(s) concerned.

How do I obtain a Certificate of Exemption or Discharge?

To apply for a Certificate of Discharge/ Exemption please contact Sligo County Council at:

NPPR, Finance Department, Sligo County Council, County Hall, Riverside, Sligo
Email: nppr@sligococo.ie
Contact: Lorraine Gray on 071 911 1028

Payment options:

A declaration of ownership of the property in question by way of registration is necessary when you are paying the charge.

1. Pay online at nppr.ie
2. In person, at Sligo County Council offices, Finance, Riverside, Sligo.  If you wish to pay at our office, please download the NPPR Renewal Form (for existing Customers) or the New Customer Registration Form (for new accounts) below and bring the completed form with you to the Council offices.  Please ensure the Eircode for the property is on the completed form.
3. Payment by Post – If you are opting to pay by post, please complete and post the relevant Application Form and payment to the NPPR, Finance, Sligo County Council, County Hall, Riverside, Sligo.  Alternatively, the completed form and payment can be posted directly to NPPR Bureau, PO Box 11654, Dublin 8.
4. Please note the following:
   • Cash cannot be accepted.
   • Payments can be made by Visa Debit, Visa Credit or Master Card
   • Payment can also be made by Cheque, Bank Draft or Postal Order and should be made payable to NPPR
   • Cheques/Bank Drafts/Postal Orders made payable to Sligo County Council cannot be accepted.

NOTE:  You must also pay the new Local Property Tax (LPT) on your NPPR property for 2013.

For information on the Local Property Tax, please contact www.revenue.ie (LPT section).

 

Frequently Asked Questions and Further Information:-

For more information and frequently asked questions refer to www.nppr.ie, or you can contact Sligo County Council, NPPR Department at nppr@sligococo.ie or on 071 911 1028.

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