Expiry of NPPR Charges

Expiry of NPPR Charges

The Non-Principal Private Residence Charge (NPPR) was an annual charge payable from 2009 to 2013. The charge was payable by those who owned more than one property, i.e. it was a tax on additional homes.  There was an exemption for NPPR charge on everyone’s principal private residence.

The NPPR charge is no longer in place and was phased out in 2013. The charge remained in place for any unpaid liable properties.

When an individual goes to sell a residential property in Ireland, they will be required to furnish either a Certificate of Exemption or a Certificate of Discharge for the NPPR charge.

However, this NPPR charge has a lifespan of 12 years and therefore the original charges due from 2009 have now expired, i.e. it is now statute barred and no longer collectable.

The Department of Housing, Local Government and Heritage have announced that there will be a phased expiry of NPPR charges, late payment fees and the charge on property, i.e. the charge is due to expire completely as and from 1st April 2025.

Below, is a list of the dates for the relevant charges, the amounts due and when they will expire.

The portion of unpaid NPPR liability and charge on property in respect of:

  • 2009 (€2070 due) expires after 31 July 2021,
  • 2010 (€1830 due) expires after 31 March 2022,
  • 2011 (€1470 due) expires after 31 March 2023,
  • 2012 (€1110 due) expires after 31 March 2024, and
  • 2013 (€750 due) expires after 31 March 2025.

For more information and guidance on property law please speak to a Solicitor at PETER O’CONNOR & SON.