Non-Principal Private Residence (NPPR) Charge
The NPPR Charge was introduced under the Local Government(Charges)Act 2009, was amended by Section 19 of the Local Government (Household Charge) Act 2011 and Part 12 of the Local Government Reform Act 2014.The charge was levied on any residential property not occupied by the owner as their principle private residence.Residential properties such as rental properties,holiday homes and vacant properties suitable for occupation, were liable.
Some properties were excluded under the legislation while owners of some properties could avail of a designated exemption under the legislation.
The liability period for the charge was between 2009-2013 but the charge including late payment fees still applies to liable properties which were not registered and paid during that period and also to accounts with arrears that were not discharged.
The NPPR Charge discontinued in 2013 and all residential property is now subject to the Local Property Tax. The aggregate liability and late payment fees for an unregistered liable property was increased from €4,220 to €7,230 in accordance with the Local Government Reform Act, 2014.
Details of the NPPR charge including the list of exemptions and table of charges & late payment fees can be located here.
Queries on how to obtain or apply for an NPPR Certificate of Exemption on properties within the County of Mayo are set out in the Application for NPPR Certificate and should be sent to: the NPPR Section, Finance Department, Mayo County Council, Aras an Chontae, The Mall, Castlebar, Co Mayo, F23 WF90
Phone Enquiries to 094 9064145 or 094 9064450 or 094 9064305
The NPPR charge is separate from both the Household Charge (100 euro for 2012 only) and Local Property Tax (valuation based, from 2013 onwards), the collection of which is the responsibility of the Revenue Commissioners.