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.
Expiry of NPPR Charge
The Non Principal Private Residence Charge was introduced under the Local Government(Charges)Act 2009 and was applicable in the years 2009 to 2013. Under section 7(2) of the above Act the charge and associated late payment fees for any one year expired after 12 years.
Accordingly,NPPR charges including late payment fees and the charge on a property expires for all property owners after 12 years from the date of liability. This means that for NPPR liabilities incurred from 2009 to 2013 and remaining unpaid, the portion of the liability and charge on a property which relates to 2009 will expire in 2021 and so on until the liability and charge on a property relating to the final year of NPPR in 2013, expires after 31 March 2025. This expiry corresponds with the repeal of the whole Act, also on 31 March 2025.The charge and late payment fee relating to 2009 and the associated charge on a property expires after 31 July 2021.
Circular letter Fin 09/2021 issued on the 4th June 2021, outlines the situation for 2021 and all years up to 2025.
Any queries regarding the circular can be directed to the NPPR section of Mayo County Council at 094 9064169