Non Principal Private Residence Charge

What is the Non Principal Private Residence (NPPR) charge?

The Local Government (Charges) Act 2009 introduced an annual charge of €200 on non principal private residences, payable by the owner of the NPPR to the Local Authority in whose area the property concerned is located. Subject to certain exclusions (see below) the NPPR charge applies to every residential property owned by a person which is not the principal or main residence of the owner. This includes any house, maisonette, flat, apartment or bedsit.

Properties Exempt from NPPR Charge include:

• Sole or main residence (PPR)
• Mobile Home, caravan or vehicle
• A newly constructed residential building that is unsold and has not yet been used as a dwelling, provided it forms part of the trading stock of a business
• A residential property owned by an approved charity
• A residential property occupied under a shared ownership arrangement with a housing authority or a building let by a housing authority, voluntary housing body or the HSE
• A residential property occupied rent free by a relative of the owner of the property, provide the property is located no more than 2km from the PPR of the owner
• A residential property owned by a person who lives elsewhere by reason of physical or mental incapacity
• A building liable to commercial rates
• Where a decree of divorce or judicial separation has been granted and a spouses owns the PPR or the other spouse

When is the charge payable?

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 is called the "liability date". For the year 2010 and subsequent years the liability date is 31 March. The charge must be paid within 3 months of the liability date, i.e. 30th June each year.

Late Payments

The Act provides that, if a charge is not paid within a month after the last date for payment, a late payment fee will apply for every month or part of month that the €200 charge remains unpaid. The late payment fee amounts to €20 per month or part of a month and will continue to roll up as long as the charge remains unpaid. Non-payment of NPPR can result in significant additional charges for a Landlord.

At SCK Group, we will pay your NPPR for 1 year for all new properties managed by us. (Cannot to be used in conjunction with any other offer)