Non Principal Private Residence Charge

The Local Government (Charges) Act 2009 has introduced a €200 charge for the owners of non principal private residences. The charge applies mainly to owners of private rented property and holiday homes. It also applies to vacant residential property unless newly built but unsold.

Liability to pay the charge is determined by ownership of a relevant property on the “liability” date and the 31st July is the liability date in the current year. Payment of the €200 charge is due by 30th September 2009. If payment is not made by 31st October 2009, a €20 late payment fee will apply in respect of each month or part of a month during which the charge remains unpaid.

Payment of the charge can be made on-line at www.nppr.ie. Alternatively, the form can be downloaded, completed and forwarded with payment (cheque/bank draft/postal order made payable to LGCSB NPPR)  to NPPR, Po. Box 11654, Dublin 8.

For further information in relation to the charge is available from www.nppr.ie