Where can I find the legislation?
By clicking the legislation
What is the NPPR (Non Principal Private Residence) charge?
The NPPR charge is an annual charge of €200 introduced by the Local Government (Charges) Act 2009 in respect of all residential property not used as the owner’s sole or main residence.
What is a Non Principal Private Residence?
Essentially, a non principal private residence is any dwelling which is not used by its owner as his or her sole or main residence.
Does the charge apply to residential property outside of Ireland?
The charge only applies to properties situated in Ireland.
What types of properties are liable for the NPPR Charge?
The main types of residential properties that are liable for the charge are, private rented properties; vacant properties (except new but unsold residences, which have never been used as a dwelling and are part of a trading stock of a business) and holiday homes.
What types of properties are NOT liable for the NPPR Charge?
- certain heritage buildings approved under section 482 of the Taxes Consolidation Act 1997
- newly constructed but unsold buildings which have never been used as dwellings and that form part of the trading stock of a business
- buildings let by the Government, housing authorities and the Health Service Executive
- a building occupied under a shared ownership lease within the meaning of section 2 of the Housing (Miscellaneous Provisions) Act 1992
- accommodation provided by a voluntary housing body
- a building let under the Rental Accommodation Scheme
- accommodation provided on behalf of the Health Service Executive
- a building in respect of which commercial rates are paid
Is a building divided into flats or bedsits liable for the NPPR Charge?
Yes. The charge is payable in respect of each unit of accommodation. Where a building is divided into flats or bedsits, the charge applies to each flat or bedsit e.g. if the dwelling is divided into four bedsits a charge of €200 x 4 = €800 would apply.
Is a house let as one unit to a number of occupants liable for the NPPR charge?
Yes, the charge is €200 for the house.
I own a mobile home. Is this liable for the charge?
A mobile home is not liable for the non principal private residence charge.
|
