Pay a Non Principal Private Residence Fee

The Local Government (Charges) Act 2009 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.

The charge was payable on liable property units for each of the years 2009-2013.

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

Outstanding NPPR liabilities and payments remain payable to the local authority in whose area the property concerned is located.

Each NPPR charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. From 1 August 2021, the amount of NPPR fees and penalties a vendor is required to pay, in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1 April 2025.