Non-Principal Private Residences Charges

Non-Principal Private Residences Charge

The Local Government (Charges) Act, 2009 introduced an annual €200 charge on Non-Principal Private Residences ("NPPR"), payable by the owner of the NPPR to the Local Authority in whose area the property concerned is located.

The NPPR charge applies to every residential property owned by a person which is not the principal or main residence of the owner. There are, of course certain properties which are exempt from the charge. For example, a property which is the sole or main residence of the person who owns it, commonly referred to as a principal private residence (PPR), is exempt. Other exempt properties are listed in the Act.

Liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. For the year 2010 and subsequent years the liability date has been set as 31 March and the NPPR charge must be paid by 31 May each year. There is a one month grace period, so