Non Principal Private Residence Charge (NPPR)

The NPPR charge must be paid by the 30th June 2011 in order to avoid late payment fees.

What is the NPPR?

The Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences, payable by the owners to the local authority in whose area the property concerned in located.

Collection of the 2011 charge commenced on the 31st March 2011 and the charge is based upon the ownership and status of the property on the 31st March 2011.

What is the deadline?

Please note that you must pay the NPPR charge for 2011 on or before the 30th June to avoid late payment fees.

What is the penalty?

A person who does not pay a charge within the relevant two month period leaves themselves open to prosecution by the Local Authority to whom the payment is due. A late payment fee will also arise if payment is not made within the one month grace period - see above. Furthermore, both the €200 charge and any accumulated late payment fee will be a charge against the property concerned.

Please note that non payment of a charge and any associated late payment fees will be a charge against the property concerned and one which will continue to be such (for twelve years after the charge or late payment fee concerned became due) even were the property in question to be sold.  In these circumstances, the owner that originally incurred any outstanding charges and late payment fees would continue to be liable for the outstanding charges and late payment fees in addition to the new owner of the property.

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. For 2009, this means that the late payment fee will apply to all payments made after 31st October 2009 and for 2010 it will apply to all payments after 30th June 2010. 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 and the amount involved can be substantial. The below table outlines the charge and the corresponding fees for each year that have been incurred at a particular month.

To pay the NPPR fees please visit www.nppr.ie or please contact Mark Butler, Partner.

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