Expiry of NPPR Charge for 2009
THE EXPIRY OF NPPR LIABILITY AND CHARGES FOR 2009 ON PROPERTY UNITS
The NPPR charge and late payment fee relating to 2009 and the associated charge on a property unit is due to expire after 31 July 2021. Each charge which became a charge on a property unit is applied for its own 12 year period, measurable from the liability date. The liability and charge on property units in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021. From 1 August 2021, the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property unit which was an NPPR, reduces every year until the liability and charge on the property units expires completely on 1 April 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 & 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 2009-2013 is now €7,230. 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 1st 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
Contact: Pauline Langan on 071 911 1319
A declaration of ownership of the property in question by way of registration is necessary when you are paying the charge.
- Pay online at nppr.ie
- 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.
- 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.
- 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).